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German business students’ career aspirations in accounting, taxation & finance : The relation to personality traits

Title data

Bravidor, Marcus ; Krüger, Jan ; Loy, Thomas ; Scharf, Christina:
German business students’ career aspirations in accounting, taxation & finance : The relation to personality traits.
2017
Event: 13th Workshop on European Financial Reporting (EUFIN) , 31.08.-01.09.2017 , Florenz, Italien.
(Conference item: Workshop , Speech )

Official URL: Volltext

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Project information

Project financing: Curacon, DATEV-Stiftung Zukunft, Ebner Stolz, Genossenschaftsverband Bayern

Abstract in another language

We analyze the interrelation between personality traits and German business students’ propensity to select financial accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one of these areas as well as their intention to pursue a professional examination in audit or tax. The study is based on a survey of 428 students from a German university. 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 management, financial and tax accounting as well as finance. Our results indicate different personality traits for students interested in management accounting and corporate finance compared to those interested in financial and tax accounting. Particularly the latter exhibit higher scores in consciousness (i.e., ethical and responsible behavior) as well as lower scores in openness to experience (i.e., conservative values and judging in conventional terms) and neuroticism. However, effects are weaker for financial accounting students. With regard to the intention of a first job, financial accountants are closer to business students in general. Students interested in professional examinations display distinctive personality traits as well.

Further data

Item Type: Conference item (Speech)
Refereed: Yes
Keywords: Accounting Career; Auditing; Tax Accounting; Managerial Accounting; Corporate Finance; Education; First Job; Young Professionals; Millenials; Generation Y; Accounting Stereotypes; Big Five; Personality Traits; Professional Service Firms
Subject classification: Journal of Economic Literature Classification: M12 M21 M40 M41 M42 M50 M53
Institutions of the University: 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 > Junior Professorship Auditing
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 11 Sep 2017 09:43
Last Modified: 11 Sep 2017 09:43
URI: https://eref.uni-bayreuth.de/id/eprint/39599