ERIC Number: EJ1107200
Record Type: Journal
Publication Date: 2016
Abstractor: As Provided
Reference Count: 49
Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?
Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan
Accounting Education, v25 n2 p167-184 2016
Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public accountants are selected or indoctrinated. Using a Jungian-based personality inventory administered to experienced public accountants, and to accounting students in both their final year of study and three years' postgraduation, we provide empirical evidence of hiring selection bias. Further, the personality preferences of recruits that remain in public accounting appear to evolve to more closely match the personality preferences of experienced public accountants, while the personality preferences of recruits that leave public accounting are unchanged. These results have important implications for individuals seeking to enter public accounting careers, recruiters, educators, and career counselors.
Descriptors: Personality Traits, Accounting, Preferences, Personality Measures, Personnel Selection, Career Choice, Career Counseling, Recruitment, Statistical Analysis, Graduate Students, Professional Personnel
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Identifiers - Assessments and Surveys: Myers Briggs Type Indicator