Purpose

The traditional image of an accountant as a boring, number cruncher may affect the likelihood that students with certain personality traits pursue the profession. This paper aims to identify differences in the traditional personality traits and cognitive styles associated with an accountant and identify the personality traits and cognitive styles of students currently entering the profession using empirical data.

Design/methodology/approach

A survey including a previously validated scale based on the Myers–Briggs type indicator and the Rational-Experiential Inventory-10 short scale was administered to 182 students enrolled in upper-level accounting courses.

Findings

Agreeing with the traditional image of an accountant, this study finds an uneven split for sensing/intuition and judgment/perception. Interestingly, this study finds a near even split in extraversion/introversion, thinking/feeling and cognition/intuition, which may affect interactions within the workplace. These near-even splits may indicate a positive shift in those pursuing a career in accounting toward individuals more capable of thinking outside the “box.”

Practical implications

This study informs firms of changes in the characteristics of accounting graduates entering the profession. Many firms have promoted the need for skills such as critical thinking, teamwork and communication recently, and it is expected that potential employees would exhibit these skills and behaviors. Determining the characteristics of new staff auditors, using empirical data, is critical given the increased analytical and interpersonal skills expected of those currently entering the profession.

Originality/value

Assessing the current composition of students pursuing careers in accounting is important because individuals’ personality differences can account for a large portion of differences in their behaviors. Shifting away from the stereotypical boring, nerdy, number cruncher accountant to a more colorful individual who thinks outside the “box” could have both positive and negative implications on the quality of work performed.

中文翻译：

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重新定义会计师的个性：成功还是停滞？

目的

传统的会计师形象是无聊的数字处理者，可能会影响具有某些个性特征的学生从事该行业的可能性。本文旨在确定与会计师相关的传统人格特征和认知风格的差异，并使用经验数据来确定当前进入该行业的学生的人格特征和认知风格。

设计/方法/方法

一项调查包括基于Myers-Briggs类型指标和Rational-Experiential Inventory-10短期量表的先前经过验证的量表，该调查对182名参加高级会计课程的学生进行了管理。

发现

与传统的会计师形象相符，本研究发现在感知/直觉和判断/感知上存在不均匀的分裂。有趣的是，这项研究发现外向性/内向性，思维/感觉和认知/直觉中的差异几乎相同，这可能会影响工作场所内的互动。这些接近平均的差距可能表明，从事会计职业的人正朝着更有能力在“思维框”之外思考的个人的方向发生积极转变。

实际影响

这项研究告知公司会计专业毕业生进入该行业的特征的变化。最近，许多公司促进了对诸如批判性思维，团队合作和沟通等技能的需求，并且期望潜在的员工能够展现出这些技能和行为。鉴于经验丰富的分析师和人际交往能力的提高，使用经验数据确定新员工审核员的特征至关重要。

创意/价值

评估目前从事会计职业的学生的组成很重要，因为个人的性格差异可以解释其行为差异的很大一部分。从陈规定型的无聊，讨厌，讨厌数字的会计转移到一个更加富有色彩的人，他认为“框框式”之外的内容可能对所执行的工作质量产生积极和消极的影响。