ERIC Number: EJ1107725
Record Type: Journal
Publication Date: 2014
Abstractor: As Provided
Beyond Gender Performance in Accounting: Does Personality Distinction Matter?
Fallan, Lars; Opstad, Leiv
Accounting Education, v23 n4 p343-361 2014
This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the dichotomous gender variable covers two groups that are mutually heterogeneous, and it contributes to diluting any effects of gender on academic performance in management accounting; when each of these groups is combined with personality characteristics of female and male students, we obtain a more robust and complex picture, showing that gender combined with personal preferences is significant for performance; performance is independent of personality preferences when it comes to positive affect of ability, perceived preparation before lectures, after lectures, and interest for the subject, and negative affect of perceived degree of difficulty of the subject.
Descriptors: Gender Differences, Personality Traits, Accounting, Academic Achievement, Preferences, College Students, College Faculty, Teacher Effectiveness, Personality Measures, Outcomes of Education, Grade Point Average, Attendance, Student Attitudes, Foreign Countries, Likert Scales, Management Development, Pretests Posttests, Multiple Regression Analysis, Maximum Likelihood Statistics
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Identifiers - Location: Norway
Identifiers - Assessments and Surveys: Myers Briggs Type Indicator
Grant or Contract Numbers: N/A