IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v21y2010i4p253-265.html
   My bibliography  Save this article

Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession

Author

Listed:
  • Andon, Paul
  • Chong, Kar Ming
  • Roebuck, Peter

Abstract

The aim of this study is to investigate the relative personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. This study is motivated by the recent changes within the Australian accounting profession to encourage non-accounting graduates to enter the discipline, a key motivation for which is a perceived need to attract a greater diversity of individuals to pursue careers in accounting. Using the personality preferences (as measured using the Myers–Briggs Type Indicator [MBTI]) as an indicator of diversity, the results of this study signify that accounting and non-accounting graduates seeking to enter the accounting profession are likely to share similar personality preferences. The implications of this finding for a range of stakeholders associated with the accounting profession, and for matters such as stereotypical images of accountants, graduate recruitment, and university and professional curriculum development are discussed.

Suggested Citation

  • Andon, Paul & Chong, Kar Ming & Roebuck, Peter, 2010. "Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 253-265.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:4:p:253-265
    DOI: 10.1016/j.cpa.2010.01.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235410000195
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2010.01.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
    2. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    3. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
    4. Chenhall, Robert & Morris, Deigan, 1991. "The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 27-46.
    5. Clifford Oswick & Patrick Barber, 1998. "Personality type and performance in an introductory level accounting course : a research note," Accounting Education, Taylor & Francis Journals, vol. 7(3), pages 249-254.
    6. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
    7. Bougen, Philip D., 1994. "Joking apart: The serious side to the accountant stereotype," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 319-335, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hamed Dehghanzade & Mahammad Ali Moradi & Mahvash Raghibi, 2011. "A Survey of Human Factors¡¯ Impacts on the Effectiveness of Accounting Information Systems," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(4), pages 166-174, November.
    2. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.
    3. Egan, Matthew & Voss, Barbara de Lima, 2023. "Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Michaelson, Christopher, 2015. "Accounting for meaning: On §22 of David Foster Wallace's The Pale King," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 54-64.
    5. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    6. Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N., 2012. "Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 370-389.
    7. Azrinawati Mohd Remali & Mohamad Afiq Ghazali & Mohammad Khairi Kamaruddin & Tan Yong Kee, 2013. "Understanding Academic Performance Based on Demographic Factors, Motivation Factors and Learning Styles," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(9), pages 1938-1951, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    2. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    3. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    4. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    5. Aldo Pavan & Isabella Fadda, 2017. "Increasing the value of accounting research: An Italian perspective," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 29-42.
    6. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    7. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    8. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    9. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    10. Samantha Warren & Lee Parker, 2009. "Bean counters or bright young things?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 205-223, October.
    11. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    12. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    13. Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N., 2012. "Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 370-389.
    14. Navallas, Begoña & del Campo, Cristina & Camacho-Miñano, María-del-Mar, 2017. "Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 25-35.
    15. Richardson, Peter & Dellaportas, Steven & Perera, Luckmika & Richardson, Ben, 2015. "Towards a conceptual framework on the categorization of stereotypical perceptions in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 28-46.
    16. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 904-931, September.
    17. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    18. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    19. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    20. Picard, Claire-France, 2016. "The marketization of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 79-97.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:21:y:2010:i:4:p:253-265. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.