Development and Utilization of a Personality Battery for Accountants

Abstract

This paper reports development of an Accountant Personality Battery consisting of an Accountant Personality Inventory and three personality performance tests. Administering the test battery to 250 university students indicated that use of the battery, in conjunction with traditional predictors of grade-point average and academic achievement tests, may increase the predictability of an individual's performance in accounting courses. Personality tests of accounting majors showed persistence, a strong desire for system, a liking for security and routine, conventional and conscientious attitudes, and flexibility when conditions required it. Math ACT scores were high. Successful accounting students showed high motivation, a strong desire to succeed, superior exam-taking ability, conscientiousness, and persistence. They remained cool in stressful situations. Although uninterested in abstract creativity, they showed interest in searching for new methods of problem solving.