Accountants’ cognitive styles and ethical reasoning: A comparison across 15years

Abdolmohammadi, Mohammad J.; Fedorowicz, Jane; Davis, Ophera

doi:10.1016/j.jaccedu.2010.07.003

Cited by 27 publications

(13 citation statements)

References 25 publications

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“…Kovar, Ott, and Fisher (2003), on reporting on accounting studies where personality type is measured, cite Wolk and Nikolai’s (1997) statistics where accounting faculty are predominantly I (60%), S (56%), T (87%), and J (74%). Recent research is also consistent about this typology for accountants (Abdolmohammadi, Fedorowicz, & Davis, 2009). Those with I, S, T, or J preferences seem to have some advantages when it comes to managing the grading process, ranging from less difficulty engaging in the act of grading, a greater ability to give students point-by-point feedback for improvement, an ability to offer direct criticism, and the enviable ability to return quickly to students large volumes of graded assignments.…”

Section: Mbti Personality Types and The Process Of Grading Student Worksupporting

confidence: 54%

I, S, T, and J Grading Techniques for Es, Ns, Fs, and Ps

Fornaciari

Dean

2012

Journal of Management Education

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Most instructors at least occasionally experience grading student work as a frustrating, time-consuming task. The Myers-Briggs Type Indicator (MBTI) instrument can be a powerful self-awareness tool for management educators seeking to enhance their grading techniques. Evidence suggests that many management professors prefer Extraversion (E), Intuition (N), Feeling (F), or Perceiving (P) on the four dichotomies of the MBTI instrument. However, these same preferences often make the grading process cumbersome, because grading can require critical, detail-oriented, and time-constrained responses. Using a key insight from type theory-that individuals can develop the talents consistent with their nonpreferred preference on each dichotomythis article explores strategies to help those of us with E, N, F, or P preferences develop skills from our MBTI Introversion (I), Sensing (S), Thinking (T), or Judging (J) peers, thus making for a more effective grading process. After discussion of grading "gifts" offered with I, S, T, and J preferences, we share specific techniques and tools honed over many years that have helped improve our grading processes.

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Section: Mbti Personality Types and The Process Of Grading Student Worksupporting

confidence: 54%

I, S, T, and J Grading Techniques for Es, Ns, Fs, and Ps

Fornaciari

Dean

2012

Journal of Management Education

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“…To suggest that ethical performance can be enhanced by personnel screening based on personality tests may be premature À although integrity testing already is common (Marcus et al, 2006;Sackett & Wanek, 1996). However, accountants face ethical dilemmas every day, and the accountants' cognitive makeup and ethical reasoning did not change much during the fifteen year period ranging from 1990 to 2005 (Abdolmohammadi, Fedorowicz, & Davis, 2009). If personality traits affect accountants' ethical judgment and decision-making process, then it is important to understand those influences.…”

Section: Discussionmentioning

confidence: 99%

The “Big Five Personality Traits” and Accountants’ Ethical Intention Formation

Saadullah¹,

Bailey²

2014

Research on Professional Responsibility and Ethics in Accounting

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Access to this document was granted through an Emerald subscription provided by emerald-srm:198285 [] For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. ABSTRACTFrom an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest's (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one's best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

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“…The authors suggest that instructors develop an ongoing strategy for stressing the importance of the course textbook; suggestions and strategies are presented. Abdolmohammadi, Fedorowicz, and Davis (2009) consider cognitive style and ethical reasoning skills among accountants and compare results from 1990 to the present sample conducted in 2005. The Myers/Briggs Type Indicator (MBTI) is used to assess cognitive style; the DIT is used to measure ethical reasoning ability.…”

Section: Learning Stylesmentioning

confidence: 96%