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Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

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  • Lars Fallan
  • Leiv Opstad

Abstract

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.

Suggested Citation

  • Lars Fallan & Leiv Opstad, 2014. "Beyond Gender Performance in Accounting: Does Personality Distinction Matter?," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 343-361, August.
    • Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:343-361
    DOI: 10.1080/09639284.2014.930693
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    References listed on IDEAS

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    1. Andrea L. Ziegert, 2000. "The Role of Personality Temperament and Student Learning in Principles of Economics: Further Evidence," The Journal of Economic Education, Taylor & Francis Journals, vol. 31(4), pages 307-322, December.
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    2. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    3. Marcus T. Wolfe & Pankaj C. Patel, 2024. "Image isn’t everything: Personality attractiveness, physical attractiveness, and self-employment earnings," Small Business Economics, Springer, vol. 62(2), pages 807-831, February.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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