Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Personality tests in accounting research

Personality tests in accounting research Purpose – The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research. Design/methodology/approach – The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research. Findings – The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research. Research limitations/implications – It is somewhat problematical to draw precise boundaries that include all relevant studies, and yet exclude appropriately distant ones, as there are a number of constructs that may, or may not, be considered to be “personality”. Another limitation is that the research studies published so far do not all agree one with another. Practical implications – The conclusion reached is that, while there is a role for personality/accounting research using both MBTI and FFM, research using the FFM is particularly important for analytical and predictive research in this area and to triangulate previous MBTI studies. Originality/value – As a literature review, there is little that is intrinsically new here, but the juxtaposition of different approaches and findings will be informative to researchers in the area and, to a lesser extent, practitioners. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Personality tests in accounting research

Download PDF
30 pages

Loading next page...
 
/lp/emerald-publishing/personality-tests-in-accounting-research-Ucg0lIZsPX

References (174)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380710778776
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research. Design/methodology/approach – The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research. Findings – The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research. Research limitations/implications – It is somewhat problematical to draw precise boundaries that include all relevant studies, and yet exclude appropriately distant ones, as there are a number of constructs that may, or may not, be considered to be “personality”. Another limitation is that the research studies published so far do not all agree one with another. Practical implications – The conclusion reached is that, while there is a role for personality/accounting research using both MBTI and FFM, research using the FFM is particularly important for analytical and predictive research in this area and to triangulate previous MBTI studies. Originality/value – As a literature review, there is little that is intrinsically new here, but the juxtaposition of different approaches and findings will be informative to researchers in the area and, to a lesser extent, practitioners.

Journal

Journal of Human Resource Costing & Accounting – Emerald Publishing

Published: Jul 3, 2007

Keywords: Personality; Accounting research; Psychological tests

There are no references for this article.