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Who wants to be an Accountant? : Early Evidence on Career Decisions and Personality Traits of German Students

Title data

Bravidor, Marcus ; Loy, Thomas ; Scharf, Christina ; Krüger, Jan:
Who wants to be an Accountant? : Early Evidence on Career Decisions and Personality Traits of German Students.
2016
Event: 39th European Accounting Association Annual Congress , 11.05.-13.05.2016 , Maastricht.
(Conference item: Conference , Speech )

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Abstract in another language

Accounting students are said to conform to the precise and trustworthy, but dull and boring “bean counter” stereotype. We present additional evidence on the effect of personality traits on the decision to major, the intention for a first job and the desire to pursue a professional examination in accounting. The study is based on a survey of 1,100 students at 15 German universities. Personality traits are measured using the Big Five Inventory, commonly used in psychology and human resources. In contrast to prior studies, we differentiate between students in managerial, financial and tax accounting as well as finance. Our results confirm prior evidence on the predominance of the “bean counter” stereotype. Results are particularly strong for tax accounting students. We find weaker effects for managerial accounting where students even switch to the “business professional” stereotype in some cases. We observe nearly no effects for students in financial accounting. Effects vary between accounting facets and decisions, indicating differences in timing and extent of potential filtering effects.

Further data

Item Type: Conference item (Speech)
Refereed: Yes
Keywords: Accounting students; Personality traits; Big five inventory; Stereotypes; Germany
Subject classification: JEL-Classification: A20 M12 M49
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration IV > Chair Business Administration IV - Univ.-Prof. Dr. Torsten M. Kühlmann
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration IV
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 18 May 2016 06:40
Last Modified: 18 May 2016 06:40
URI: https://eref.uni-bayreuth.de/id/eprint/32393