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How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?

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  • Sytse Duiverman

    (Tilburg University, Tilburg, Netherlands)

Abstract

This study focusses on personality characteristics, first, as a driver of a student's preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a person's public service engagement or entrepreneurial aspirations. The paper provides insights about the motivations of accountancy students amongst whom some will be future statutory auditors. A personality driven motivation towards either public service or entrepreneurship might impact behavioural intentions and may have future audit quality implications. I show that especially a lack of the personality characteristic ‘openness to experience' characterizes students with a preference for accountancy. The results provide evidence that the personality of accountancy students do not match those of students attracted to either public service or entrepreneurial activities.

Suggested Citation

  • Sytse Duiverman, 2023. "How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(1-2), pages 43-55, March.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:1-2:p:43-55
    DOI: 10.5117/mab.97.96824
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