German Business Students’ Career Aspirations in Accounting, Taxation & Finance and Their Relation to Personality Traits

Title data

Bravidor, Marcus ; Loy, Thomas ; Krüger, Jan ; Scharf, Christina:
German Business Students’ Career Aspirations in Accounting, Taxation & Finance and Their Relation to Personality Traits.
Düsseldorf und Bayreuth , 2018 . - 53 p.

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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:	Working paper, discussion paper
Keywords:	accounting education; career paths; business administration; human resources; Big five inventory; Germany
Subject classification:	A29, G30, H20, M41, M42
Institutions of the University:	Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors > Chair Business Administration IV - Human Resource Management and Leadership - Univ.-Prof. Dr. Torsten M. Kühlmann Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting > Chair Business Administration X - International Financial Reporting - Univ.-Prof. Dr. Rolf Uwe Fülbier Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors > Junior Professor Auditing and Financial Reporting - Juniorprof. Dr. Thomas Loy Profile Fields > Emerging Fields > Governance and Responsibility 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 - Human Resource Management and Leadership Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professor Auditing and Financial Reporting Profile Fields Profile Fields > Emerging Fields Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors
Result of work at the UBT:	Yes
DDC Subjects:	300 Social sciences > 330 Economics
Date Deposited:	05 Jun 2018 06:49
Last Modified:	04 Apr 2019 05:40
URI:	https://eref.uni-bayreuth.de/id/eprint/44455