How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?

Abstract

This study focusses on personality characteristics, first, as a driver of a student’s preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a person’s public service engagement or entrepreneurial aspirations. The paper provides insights about the motivations of accountancy students amongst whom some will be future statutory auditors. A personality driven motivation towards either public service or entrepreneurship might impact behavioural intentions and may have future audit quality implications. I show that especially a lack of the personality characteristic ‘openness to experience’ characterizes students with a preference for accountancy. The results provide evidence that the personality of accountancy students do not match those of students attracted to either public service or entrepreneurial activities.