Accountants for the 21st Century, where are you? A five-year study of accounting students’ personality preferences

Briggs, Susan P.; Copeland, Scott; Haynes, David

doi:10.1016/j.cpa.2006.01.013

Cited by 59 publications

(45 citation statements)

References 14 publications

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“…NTs find theoretical frameworks in science, technology, and management appealing. A review of the accounting literature reveals that ST and SF are the dominant cognitive styles of accounting students (Abdolmohammadi et al, 2003;Fisher & Ott, 1996;Geary & Rooney, 1993) and practicing accountants (Briggs et al, 2007;Jacoby, 1981;Kovar, Ott, & Fisher, 2003;Scarbrough, 1993;Schloemer & Schloemer, 1997;Vaassen, Baker, & Hayes, 1993). For example, 66% of the accounting students in Abdolmohammadi et al's (2003) study were either STs (46%) or SFs (20%).…”

Section: Sensing Intuitionmentioning

confidence: 93%

“…A line of research has studied accounting students (e.g., Briggs, Copeland, & Haynes, 2007) or recent graduates (e.g., Abdolmohammadi, Read, & Scarborough, 2003) and has reported that accountants' MBTI is dominated by a certain type. What is interesting about this finding is that accountants with this MBTI type have also been found to be associated with relatively low levels of ethical reasoning (Abdolmohammadi et al, 2003;Fisher & Ott, 1996).…”

Section: Introductionmentioning

confidence: 99%

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

Abdolmohammadi

Fedorowicz

Davis³

2009

Journal of Accounting Education

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Section: Sensing Intuitionmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 99%

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

Abdolmohammadi

Fedorowicz

Davis³

2009

Journal of Accounting Education

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“…Hal ini menunjukkan bahwa seseorang yang memiliki sifat emosi yang positif akan antusias dan energik dalam bekerja sehingga dapat menghasilkan kinerja yang baik. Dewasa ini, seorang auditor tidak saja dituntut harus memiliki kompetensi yang baik, namun juga harus dapat berinteraksi dan berkomunikasi secara interpersonal dengan tim kerja dan klien selama melaksanakan penugasan (Briggs et al, 2007). Peneliti menduga bahwa auditor yang memiliki sifat kepribadian ini akan menghabiskan waktu lebih banyak untuk bergaul dan berinteraksi dengan tim kerja dan klien yang memberikan penugasan audit.…”

Section: H3: H3a (+)unclassified

Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja

Rustiarini¹

2013

Makara Hubs-Asia

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AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, tekanan waktu, dan lima sifat kepribadian yaitu openness to experience, conscientiousness, extraversion, agreeableness, dan neuroticism pada kinerja auditor. Studi mengenai pengaruh kompleksitas tugas dan tekanan waktu pada kinerja auditor telah banyak dilakukan namun masih menunjukkan hasil-hasil yang tidak konsisten. Oleh karena itu, penelitian ini mencoba memberikan titik pandang baru dengan memasukkan sifat kepribadian auditor, yang sebelumnya jarang digunakan dalam penelitian bidang akuntansi. Sebagai responden dalam ini adalah auditor yang bekerja pada kantor akuntan publik. Hasil pengujian menunjukkan bahwa variabel kompleksitas tugas dan tekanan waktu tidak berpengaruh pada kinerja auditor. Selain itu, hanya tiga dari lima variabel sifat kepribadian yaitu conscientiousness, extraversion, dan neuroticism yang berpengaruh pada kinerja. The Influence of Task Complexity, Time Pressure, and Traits-Personality on Performance AbstractThe aim of the research in to investigate the influence of task complexity, time pressure, and five traits of auditor personality such as openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism on auditor performance. There have been a number of research findings on task complexity and time pressure on auditor performance, yet none shows consistency. This study, therefore, tries to provide a new point of view by using traits personality of auditor, which are rarely used in the research field of accounting. Participants in this studies are auditors who work on a public account firms in Bali. The results showed that task complexity and time pressure do not have significant effects on auditor performance. Moreover, only three of the five personality variables-conscientiousness, extraversion, and neuroticism-have significant effects on auditor performance.

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“…Researchers applying the Myers-Briggs Type Indicator have concluded that accounting students' personality types and learning styles differ from students in other disciplines (Booth & Winzar, 1993;Wolk & Nikolai, 1997;Briggs et al, 2007). Further it has been suggested that accounting students differ from other students in terms of achievement, attitude, goal-orientation, independence, self-discipline etc.…”

Section: Introductionmentioning

confidence: 99%

Class absenteeism: reasons for non‐attendance and the effect on academic performance

Schmulian

Coetzee

2011

Accounting Research Journal

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Purpose -Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non-attendance of lectures and the positive correlation between class attendance and academic performance. The aim of this study was to determine the generalizability of these theories to a large accounting class in South Africa.Design/methodology -This paper is a differentiated replication of the study by Paisey and Paisey (2004), who provided initial evidence of the generalizability of these theories to a small accounting class in Scotland, employing a research questionnaire and the analysis of quantitative and qualitative data. and the ability to generate class notes as an additional source of information (Marburger, 2001).The benefits associated with class attendance have lead researchers to hypothesis that class attendance should positively correlate with academic performance (Durden & Ellis, 1995;Devadoss & Foltz, 1996;Rodgers, 2001;Marburger, 2001;Rodgers & Rodgers, 2003;Paisey & Paisey, 2004;Gump, 2005;Sauers et al., 2005;Woodfield et al., 2006;Massingham & Herrington, 2006;Halpern, 2007;Chen & Lin, 2008;Newman-Ford et al., 2008;Horn & Jansen, 2009;Credé et al., 2010). These researchers have generally confirmed this correlation -although cautioning that the link could be no more than a casual one as students who attend lectures may already be more predisposed to academic achievement

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Accountants for the 21st Century, where are you? A five-year study of accounting students’ personality preferences

Cited by 59 publications

References 14 publications

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

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

Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja

Class absenteeism: reasons for non‐attendance and the effect on academic performance

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