The Keirsey Temperament Sorter: Investigating the impact of personality traits in accounting

Abstract

The Keirsey Temperament Sorter (KTS) is a psychometric instrument that can be useful to researchers interested in investigating the impact of personality traits in accounting practice and education. The KTS may be used to investigate: (a) the nature of personality of accounting practitioners, faculty and students; and (b) how personality traits affect the performance of accounting practitioners, faculty and students. This paper provides KTS users with the empirical and conceptual information necessary to conduct research in these areas. The psychometric properties and underlying theory of the KTS are examined, as are its limitations. The paper also compares the KTS to the Myers-Briggs Type Indicator (MBTI), another widely used psychometric instrument. The two instruments are compared in order to determine the relative advantages of each for accounting research.

Citation

Wheeler, P., Jessup, C. and Martinez, M. (2002), "The Keirsey Temperament Sorter: Investigating the impact of personality traits in accounting", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 5), Emerald Group Publishing Limited, Leeds, pp. 247-277. https://doi.org/10.1016/S1474-7979(02)05044-5