The differential perception of accountants to Maccoby's head/heart traits

We in the accounting profession have long shown an interest in presenting an ethical image. But are accountants more ethical than others in the business world? In order to answer that question, a survey was mailed to 250 lower-level accounting professionals to determine their perceptions of the importance of nineteen head and heart trait items first identified by Maccoby. The results, based on 134 replies, indicate that accountants have a higher perception of the importance of the heart traits that have been associated with ethical inclinations than both managers and business students surveyed previously. However, in that head trait items still dominate in terms of importance, if accountants are more ethical, it is not to an overwhelming degree.