IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v25y2016i2p167-184.html
   My bibliography  Save this article

Dominant personality types in public accounting: selection bias or indoctrinated?

Author

Listed:
  • Hughlene Burton
  • Brian Daugherty
  • Denise Dickins
  • Dan Schisler

Abstract

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.

Suggested Citation

  • Hughlene Burton & Brian Daugherty & Denise Dickins & Dan Schisler, 2016. "Dominant personality types in public accounting: selection bias or indoctrinated?," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 167-184, April.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:167-184
    DOI: 10.1080/09639284.2015.1127768
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2015.1127768
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2015.1127768?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abdullah Al-Moshaigeh & Denise Dickins & Julia L. Higgs, 2022. "The Influence of Political Regime on State-Level Disciplinary Actions of CPAs Sanctioned by the PCAOB," Journal of Business Ethics, Springer, vol. 176(2), pages 325-340, March.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    3. Bailey, Charles D., 2017. "Psychopathy and accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 41(C), pages 15-32.
    4. Jani Saastamoinen & Hanna Savolainen, 2021. "Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 613-636, March.
    5. Jessen L. Hobson & Matthew T. Stern & Aaron F. Zimbelman, 2020. "The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1217-1247, June.
    6. Phebian L. Davis & Denise Dickins & Julia L. Higgs & Joseph Reid, 2024. "Microaggressions in the Accounting Academy: The Black Experience," Journal of Business Ethics, Springer, vol. 192(3), pages 627-654, July.
    7. Abbott, Lawrence J. & Buslepp, William L., 2022. "An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    8. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:25:y:2016:i:2:p:167-184. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.