QUESTION: Is an unemployed single-White-female with 20 years of accounting management experience (who also holds a CPA designation) "over-qualified" to seek employment in a non-management level Accountant I position?

ANSWER: No, because this "seasoned" candidate, who's also a new mother, does not want to work in a management level, 60+ hour workweek, but wants to confine her work hours to a traditional 40 hours to spend more time with her child(ren).  Her objective is to secure income for her family AND adhere to childcare time commitments; plus, the candidate needs immediate and stable income in a less demanding position or less complicated work. For the employer to "second guess" the candidate, which includes conducting behavior-based assessments that do NOT validate if the candidate wields subject matter expertise or demonstrated proficiency performing the actual essential job functions is ridiculous, and worse, the employer is potentially liable for sexual discrimination. Equally important, despite the fact the employee has subject matter expertise beyond the scope of the Accountant I position, it would be blatant "insubordination" for her (the employee) to perform work beyond the scope of the essential job functions for the Accountant I position.

Likewise, if she (or any employee) performs less than required, she would be terminated for "failure to perform." Again, the employer simply wants the employee to "do the work" as clearly established by the essential job functions and job standards. That's the job!

WHAT DOES THE EMPLOYER WANT?

The employer will not permit the employee to work at the extremes of "insubordination" (engaged in too much work or unauthorized work) or "failure to perform" (doing too little work or unacceptable work).

So, although the candidate/employee clearly has job knowledge and proficiencies beyond the scope of the Accountant I position - she's NOT going to use this knowledge because the employer did NOT hire her to use it, and the employer is NOT paying her to use it!  There's no such thing as under/over-qualified.  Like everything else in life, you pay for what you want, and you get what you pay for.

In summary, the designations "over-qualified and under-qualified" are historically used to intentionally discriminate against women, minorities, disabled, and persons over 40 years of age.