In my experience, the different places you can start all have pros and cons, and it depends on your long and short term goals. The Big 4 (PwC, Deloitte, EY, KPMG) will most likely provide you the best foundation for your future career. However, the hours can be brutal, especially if you're in certain groups. Smaller public accounting firms would most likely provide fewer hours and less stress but without some of the future career benefits of a Big 4 firm. Going directly into industry would provide provide the best work-life balance, but much fewer exit opportunities. Ultimately, it depends on what you're looking for in your workplace
Usually the best is to start in public accounting. Big4 (kpmg, Deloitte, ey,Pwc) would be considered the best places to start in public accounting
If you are starting your career then the best place to work would be Wells Fargo, Franklin Temple ton like organization.
To begin your career, I think the best place to work as an accountant is a professional services firm such as EY, Deloitte, KPMG or PWC. If you can handle the long hours and travel, there is no better training firm than a big professional services firm. If you prefer a smaller firm, you can still get great experience at a smaller local maybe solo practioner accounting firm in your town. I love my accountant and she's been in business for 30 years. She did begin her career at EY and later opened her own accounting firm.