Redefining the accountant’s personality: success or stagnancy?

Abstract

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.

Citation

Wetmiller, R.J. and Barkhi, R. (2021), "Redefining the accountant’s personality: success or stagnancy?", Accounting Research Journal, Vol. 34 No. 1, pp. 76-90. https://doi.org/10.1108/ARJ-02-2020-0042