Personality Traits of Accounting Professionals in Different Practice Areas

Previous studies on the personality traits of accountants have shown how accounting professionals differ from other professionals in personality traits. Accountants have proved to be significantly higher in conscientiousness and significantly lower in extraversion, assertiveness, neuroticism, and openness. This study explores the idea that accounting professionals in different practice areas may have differing personality traits, rather than all accountants being the same. For this study, a sample of 76 accounting majors and non accounting majors who have either completed an internship or held a job in audit/assurance, tax, or another accounting practice took a survey which focused on two traits that have been found in prior research to set accountants apart from other professionals: extraversion and conscientiousness. These two traits were examined to determine if there was a difference between the personalities of different types of accountants. Participants in the study were asked to rate various statements that relate to the different facets of the personality traits and to answer questions about their specific accounting job and experience with that job. The results indicate that there are differences between the two groups, but the results were not consistent with the hypotheses.