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With the changing business environment, skills rather than familiarity with rules are more important to accountants’ success. In response to mounting criticisms of accounting education and supported by calls from the Accounting Education Change Commission, efforts have been made by some accounting educators to adapt accounting education to this changing environment. However, there is little research to date about the individual characteristics that can be leveraged to improve the outcome of accounting education. We investigate three individual characteristics: anti-intellectualism, tolerance for ambiguity, and internal locus of control. The results show that all three variables may impact performance in accounting education and that the structure of an accounting program may reward characteristics that are not in line with skills required by the profession. Fortunately, the design of an accounting program may help students alter their skills to be more in line with professional requirements.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

…the astonishing struggle that lasts forever Francine Du Plessix Gray (2000). …the simultaneous sound of…both harmonies and dissonances Kurt Lüscher (2000). I wanted to watch my father die because I hated him. Oh, I loved him… Sharon Olds (1992).The concept of absolute absence or presence is not meaningful for adult children when an elderly parent’s mind is slipping away. This is a time of increased ambiguity in the family boundary, in which the status and roles of the demented elder are no longer clear, and often not agreed upon. Not knowing if a parent is absent or present, the potential for ambivalence in the adult children is high. Within this intergenerational context, the main thesis of this paper is that the ambiguous loss of a parent with dementia provides fertile ground for increased ambivalence in intergenerational relations (Boss, 1999, 2002). The heightened ambiguity and resulting ambivalence may or may not be problematic, depending on cognitive awareness and family processes.

This chapter examines aggression at work perpetrated by individual insiders by bringing together streams of research that have often been examined separately. A comparison of the similarities and differences of aggression toward individuals, such as verbal abuse or physical attack, and aggression toward organizations, such as embezzlement or work slowdowns, is shown to provide important insights about the causes and consequences of workplace aggression. We propose a comprehensive model based on the integration of prior theoretical treatments and empirical findings. The model attempts to offer a framework to systematically examine psychological and organizational mechanisms underlying workplace aggression, and to explain the reasons why workplace violence policies and procedures sometimes fail. A set of research propositions is also suggested to assist in achieving this end in future research.

In this chapter we examine the individual-level accelerators of global leadership development as they affect the acquisition of cross-cultural competencies through both cross-cultural training and developmental cross-cultural experiences. Individuals’ cognitive ability, prior knowledge, and personality traits will accelerate the knowledge they gain from cross-cultural training. Their personality characteristics, language skills, motivation, and prior experience will facilitate the development of cross-cultural competencies from high-quality international experiences. We highlight an aptitude × treatment interaction approach whereby the level of a given individual-level attribute affects how global leaders will respond to instructional methods, cross-cultural experiences, or developmental opportunities. The chapter suggests that global leaders’ individual differences can accelerate (or possibly impede) the developmental gains in their cross-cultural competencies.

Entrepreneurs are action takers. This paper presents an agent-based model illustrating entrepreneurial action choices between rhetoric and action during the very early stages (pre-formal alliance) of an entrepreneur's journey. Environmental factors, inertia, entrepreneurial conation preferences, the context-for-learning, and identified opportunities are all factors that will influence action choices both separately and in configurations. In virtual experiments, we examine the length of time it takes entrepreneurs to reach the stage for opportunity commitment, based on their skills and conation profiles. From the computer simulation, we determined that certain entrepreneurial profiles do make a difference in the overall effectiveness and efficiency of reaching an opportunity commitment. In general, an entrepreneur is more effective in reaching opportunity commitment if the entrepreneur has either a high skills profile, or a high conation profile, while the combination of high-level skills and conation profiles do not provide any real advantage. A high skills profile proves to create the greatest advantage of reaching opportunity commitment in the shortest length of time.

Entrepreneurs and their ventures face innumerous constraints (e.g., lack of funding, lack of business skills, and lack of social support) since the moment business opportunities are identified and chased, until the venture comes to reality. Scholars have conceptualized constraints as obstacles in nature, that is, as always undermining entrepreneurs’ behavior. Nonetheless, prior research has presented conflicting results. Specifically, a same constraint may or may not have a negative effect on entrepreneurs’ action. As advanced by Van Gelderen, Thurik, and Patel (2011), this suggest that “the nature of [entrepreneurial] problems is essentially evaluative, and therefore subjective.” Accordingly, a same constraint may be seen as a problem by one person but not by another. This chapter explores the evaluative nature of entrepreneurial constraints. Based on the cognitive appraisal framework (Lazarus & Folkman, 1984) – which argues that constraints are not the direct precipitating cause of a behavior, but rather the person’s appraisal of challenge and threat that determines the response – this chapter argues that distinct appraisals (i.e., challenge vs threat) of a same entrepreneurial constraint will be associated with distinct degrees of effort from entrepreneurs (i.e., enhanced vs reduced, respectively). This chapter provides a useful framework for entrepreneurship scholars to study the nuanced effect of entrepreneurial constraints on entrepreneurs’ behavior.