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Personalities of accounting students and public accountants: Implications for accounting educators and the profession
Authors:Ronald A Davidson  Lois D Etherington
Institution:1. University of Memphis, Fogelman College of Business, School of Accountancy, 201 Fogelman College Administration Building, Memphis, TN 38152, USA;2. University of Memphis, Fogelman College of Business, FCBE 344A, USA
Abstract:This study compares personalities of senior accounting students with public accountants using a rigorous personality instrument, the 16PF. Comparisons are made between accountants and students, between accountants and students by gender, between male and female students, and between students and junior accountants. For all comparisons made, the findings indicate significant differences exist, both overall and for individual personality factors. Implications of these findings for accounting educators concerning curriculum emphasis, content, and counseling of students are discussed, together with possible implications for the profession.
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