A study of the values of Jordanian accounting and finance students

This study investigates the values and value types (clusters of motivationally related values), of accounting and finance students in Jordan, a country at the heart of the Arab Middle East. Using the Schwartz personal values questionnaire, and a sample of 91 Jordanian accounting and finance students enrolled in graduate programs, we show that accepting my portion in life, family security, self-respect and honouring parents and elders are the top four values for the accounting and finance students, while unity with nature, social power, curiosity and detachment form the bottom four values. In terms of value types, the students rank security and tradition as their top two value types and stimulation and power as their lowest two. While the students exhibit value types that are more collectivistic than individualistic, individualistic and collectivistic attitudes appear to be not mutually exclusive. Furthermore, male students rated the value type benevolence significantly higher than females while females rated power significantly higher than male students. Our results are consistent with those of Hofstede (1984a, p.85), who categorises Arabic speaking societies (Egypt, Iraq, Kuwait, Lebanon, Libya, Saudi-Arabia, UAE) as being collectivistic and further support the view of Green et al. (2005) that individualistic and collectivistic attitudes are not mutually exclusive.