The impact of hardiness on accounting task performance

Abstract

Purpose -The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is investigated across two scenarios in the presence of conscientiousness, a well-documented predictor of performance (Barrick and Mount). Design/methodology/approach -Subjects completed a bank reconciliation task with either an immediate deadline or a non-immediate deadline. The personality traits were measured with scales from prior literature. Findings -The relationship between the commitment dimension of hardiness and task performance was positive and significant in the presence of the immediate deadline, but not the non-immediate deadline. Conversely, the conscientiousness-task performance relationship was positive and significant under the non-immediate deadline, but not the immediate deadline. Additional analysis revealed a significant association between commitment and detection of errors.Research limitations/implications -Since task performance was measured in relation to one task, the generalizability of the results is limited. However, the results imply that hardiness serves as a relevant variable in cognitive performance models. Practical implications -The hardiness trait appears to produce positive outcomes in the accounting environment. Accounting educators and firm leaders should understand how the trait is expressed and activated in order to train professionals on critical accounting and auditing tasks. Originality/value -This paper provides new evidence about the benefits of the hardy personality in accounting settings. Additionally, the results offer a basis for researchers to incorporate hardiness as an individual difference in studies on auditor performance.

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“…Korelasi ini memberikan bukti perbedaan antara kedua sifat kepribadian serta aktivasi sifat tahan banting pada tugas rekonsiliasi bank. Dengan demikian, hasilnya konsisten dengan anggapan bahwa subjek yang kuat mampu menemukan yang lebih dalam tingkat kepentingan dalam kegiatan rekonsiliasi (Mcnellis, 2013). Dalam bidang lain, akuntansi lingkungan menjadi standar pelaporan terintegritas yang ditargetkan untuk organisasi di semua ukuran di Indonesia berbagai sektor, swasta, pemerintahan, dan nonpemerintahan.…”

“…Namun, dalam jurnal lain juga disampaikan bahwa jika dilihat dari perspektif akuntansi sosial dan kinerja lingkungan, konsep laba konvensional menunjukkan bias dalam pengukuran kinerja (Iqbal et al, 2013). Selain itu, (Mcnellis, 2013) (Mcnellis, 2013).…”

Personalidad resistente y su relación con el egreso voluntario en call centers

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