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Redefining the
Redefining the accountant’s accountant’s
personality: success or stagnancy? personality
Rebecca J Wetmiller
Department of Accounting, Longwood University, Farmville, Virginia, USA, and
Reza Barkhi
Department of Accounting and Information Systems, Virginia Tech, Received 24 February 2020
Revised 29 July 2020
Blacksburg, Virginia, USA Accepted 19 October 2020

Abstract
Purpose – The traditional image of an accountant as a boring, number cruncher may affect the likelihood
that students with certain personality traits pursue the profession. This paper aims to identify differences in
the traditional personality traits and cognitive styles associated with an accountant and identify the
personality traits and cognitive styles of students currently entering the profession using empirical data.
Design/methodology/approach – A survey including a previously validated scale based on the Myers–
Briggs type indicator and the Rational-Experiential Inventory-10 short scale was administered to 182
students enrolled in upper-level accounting courses.
Findings – Agreeing with the traditional image of an accountant, this study finds an uneven split for
sensing/intuition and judgment/perception. Interestingly, this study finds a near even split in extraversion/
introversion, thinking/feeling and cognition/intuition, which may affect interactions within the workplace.
These near-even splits may indicate a positive shift in those pursuing a career in accounting toward
individuals more capable of thinking outside the “box.”
Practical implications – This study informs firms of changes in the characteristics of accounting
graduates entering the profession. Many firms have promoted the need for skills such as critical thinking,
teamwork and communication recently, and it is expected that potential employees would exhibit these skills
and behaviors. Determining the characteristics of new staff auditors, using empirical data, is critical given the
increased analytical and interpersonal skills expected of those currently entering the profession.
Originality/value – Assessing the current composition of students pursuing careers in accounting is important
because individuals’ personality differences can account for a large portion of differences in their behaviors. Shifting
away from the stereotypical boring, nerdy, number cruncher accountant to a more colorful individual who thinks
outside the “box” could have both positive and negative implications on the quality of work performed.
Keywords Personality traits, Cognitive style, New staff auditors
Paper type Research paper

1. Introduction
Combatting the traditional image of accountants as boring, nerdy, number crunchers
portrayed in movies (Beard, 1994), music (Smith and Jacobs, 2011) and even jokes (Miley and
Read, 2012), is a challenge the profession continues to face (Brouard et al., 2017; Durocher
et al., 2016; Richardson et al., 2015). Firms’ recruitment processes, especially in recent years,
have attempted to attract more colorful students (Jeacle, 2008), partially due to the
increasing need of individuals who have the ability to appropriately communicate with team
members and clients. Some positive aspects of attracting more trendy and social students to
the profession include the likelihood that they embody the valued attributes of creativity,
critical thinking and clarity of articulation (Bougen, 1994; Smith and Briggs, 1999). However, Accounting Research Journal
additional risks may also be introduced when accountants operate outside the “box” of the © Emerald Publishing Limited
1030-9616
profession’s traditional rules and regulations. Some risks of portraying the accounting DOI 10.1108/ARJ-02-2020-0042
ARJ profession as anything but mundane include the likelihood that the newly constructed
image may tarnish the professional image of the “typical” accountant. Specifically, “Will
there be a heavy future cost for camouflaging the considered and conscientious care of the
counting house in favor of flaunting the fun and the frivolous?” (Jeacle, 2008, p. 1318). This
study investigates the characteristics of students entering the profession compared to those
traditionally associated with accountants, which could result in different behaviors affecting
audit quality.
There is substantial evidence that individuals’ personality differences can account for a
large portion of differences in individuals’ behaviors in various settings. The characteristics
examined in this study classify individuals based on the way that they perceive (i.e. how
they become aware of things, people, occurrences and ideas) and the way that they judge (i.e.
how they come to a conclusion about what has been perceived) (Weick, 1979). While prior
studies have investigated the effect of personality type on performance, turnover intentions
and task type (Fuller and Kaplan, 2004), they have not examined deviance of new
individuals entering the profession from the traditional accountant personality types and
cognitive styles.
This study captures personality type using a scale based on the Myers–Briggs type
indicator (MBTI) that was validated in previous research (Barkhi and Wallace, 2007; Nutt,
2005) and the cognitive style using the Rational-Experiential inventory 10 (REI-10) short
scale. The subjects used in this study are 182 students enrolled in an upper-level accounting
course at three large universities in the Southeast, USA, who completed a Qualtrics survey.
Based on the personality traits associated with a traditional accountant, it is expected that
our participants will have tendencies toward introversion, sensing, thinking and judgment
and a cognitive style leaning toward cognition versus tendencies toward extraversion,
intuition, feeling and perception with a cognitive style of intuition. This study finds that this
prediction holds true for the two decision-making aspects of an individual’s personality
traits: sensing/intuition and judgment/perception. As such, it appears that those entering the
profession use similar decision-making styles to those traditionally associated with
accountants when gathering information and arriving at conclusions. However, this study
finds a more even split between the other personality traits of extraversion/introversion and
thinking/feeling, as well as with cognitive style tendencies of cognition/intuition. For this
reason, it appears that the personality traits that have the largest effect on individuals’
interactions with others are more varied, which could be great news to the profession.
Changes to the composition of students entering the accounting profession could address
new needs of the profession. Specifically, the increasing need for data driven decisions and
proper analytics to arrive at conclusions systematically requires individuals with enhanced
abilities to problem solve and think outside the “box.” At the same time, there is an
increasing need for new staff auditors to interact with clients and team members in a face-to-
face context, given that new staff auditors are increasingly expected to complete complex
tasks earlier in their careers (Daugherty et al., 2012; PricewaterhouseCoopers, 2015). While
the world is increasingly moving toward adopting electronic forms of interaction, which
inherently flow into work environments, the accounting profession still needs individuals
who can comfortably and effectively communicate face-to-face. Face-to-face
communications are often considered superior to electronic communication for more
complex problems (Saiewitz and Kida, 2018; Agoglia et al., 2010; Kock, 2005; Daft and
Lengel, 1986) such as those that involve negotiations, problem solving and socio-emotional
communication (Bennett and Hatfield, 2018; Saiewitz and Kida, 2018; Short et al., 1976). As
such, understanding differences in individuals’ ways of interacting with the world around
them necessitates careful evaluation of the composition of those currently entering the Redefining the
workforce. accountant’s
personality
2. Background and hypotheses development
2.1 The traditional accountant
The study of characteristics associated with the traditional accountant starts as early as
1971 (DeCoster and Rhode, 1971). A framework was developed to simplify previous
empirical studies by creating a scale of the characteristics of an accountant based on
competence and warmth (Fiske et al., 2002; Richardson et al., 2015). As expected, the largest
portion of published studies concerning popular media suggest that accountants
traditionally are associated with low warmth and high competence. Specifically, films
portray accountants, “as comically inept caricatures, as dysfunctional misfits, as
undifferentiated subordinates, as professional and, on occasion, criminally inclined –
experts” (Beard, 1994, p. 317). Further, accountants are even portrayed as “dowdy, nerdish,
antisocial and incompetent” (Smith and Briggs, 1999, p. 29), and as pragmatic realists who
are introverted and alone (Dimnik and Felton, 2006). Additionally, jokes about accountants’
personalities readily portray accountants as dull and boring (Miley and Read, 2012). Finally,
popular music often portrays accountants as “boring and mundane objects of humor,
exploiters of the weak, servants of capitalism, accessories of the wealthy, shorthand for the
establishment, destroyers of artistic creativity and purveyors of corruption.” (Smith and
Jacobs, 2011, p. 923). To address these images traditionally associated with accountants,
more recent research has focused on the aspects affecting the historical construction of the
identity of accountants (Brouard et al., 2017; Richardson et al., 2015) and on new
accountants’ expectations of the workplace (Durocher et al., 2016). To address the long-
standing image of the accountant as a boring person, who operates inside the “box,” the
profession is attempting to change the image of the accountant toward a more fun-loving
person who has the abilities and skills to operate outside the “box” when appropriate.

2.2 Theoretical framework

The perception of the prevalence of specific traits associated with accountants within our
society might affect the individuals considering the profession. Individuals are drawn to
careers based on several factors, many of which are affected by how the profession is
traditionally portrayed. An individual’s fit with a chosen career can be viewed from multiple
dimensions such as person-job fit, person-environment fit and person-organization fit
(Chuang et al., 2016).
Personality fit theories applied to human decision and judgment can explain individuals’
preferences to receive information, make choices and interact with others. This study
investigates the alignment of the traits of current students pursuing a career in accounting
with the skills and abilities traditionally associated with an accountant. First for an
individual to have a good fit, they need the skills, knowledge and abilities to complete
the tasks essential to a specific job position (Sekiguchi, 2004). Next, good fit requires
appropriate matching of the characteristics between the individual and the environment,
and more broadly the organization, including the values, preferences and organizational
climate (Sekiguchi, 2004; Kristof-Brown et al., 2018). Given that aspects of fit are frequently
determined by individuals’ perceptions of themselves and their environments, their
perception of the traditional accounting workplace can play a significant role in their chosen
future career. Hence, students will decide on a career path depending on how they believe
their abilities, knowledge and workplace desires align with their perception of that job and
the associated workplace environment. Importantly, because it is an individual’s perception
ARJ of a job’s tasks and environment that guide their decisions, cues from society about the
career are critical to forming that perception. As accountants are increasingly expected to
solve challenging problems earlier in their careers (Daugherty et al., 2012;
PricewaterhouseCoopers, 2015), the fit of students’ characteristics with their chosen career
may be important to the changing landscape in the accounting profession.
Stereotypes of professions have traditionally played a key role in career decision-making
but the ever-changing nature of the workplace may make this a suboptimal practice in
choosing a career (Pringle et al., 2010). Embracing individuals with different skills who can
provide different perspectives can be critical in solving challenging problems in many
different disciplines. Specifically, the accounting professionals of the future will need to have
the ability to engage in data analytics and critical thinking, which may not be likely if they
mimic the skills, personality traits and cognitive styles traditionally associated with
accountants. This study focuses on different personality types and cognitive styles of
students currently entering the profession compared to the characteristics traditionally
associated with accountants and how those differences could result in different behaviors
with the possibility of affecting audit quality.

2.3 Personality type

Among the different personality taxonomies developed over the years, two of the most
commonly used classification taxonomies by management decision making researchers are
the MBTI (Gardner and Martinko, 1996) and the five-factor model of personality (McCrae
and Costa, 1987). The MBTI uses Carl Jung’s theory of psychological types to assess and
define personality (Jung, 1923). Jung proposed that individuals can be grouped by
personality traits on the basis of their preferences for different sources of data and different
approaches to making decisions (Edwards et al., 2002). Although the MBTI has been
criticized for a number of reasons (Bayne, 1997), such as attributing personality to be
dependent on the situation, the dimensions of the MBTI have been found to map reasonably
well onto Jung’s descriptions, and it has consistently been found to be a reliable and valid
method for assessing personality traits (Murray, 1990). The second most prevalent
personality taxonomy is the five-factor model of personality, which places more emphasis
on identifying personality traits and less emphasis on why different personalities behave
differently than does the MBTI. Despite their differences, the results of the MBTI have been
shown to correlate with the five-factor model of personality (McCrae and Costa, 1989).
Hence, for this study, the scale based on the MBTI can provide information above and
beyond what the measures of the five-factor model of personality could provide (Edwards
et al., 2002).
This study uses a validated instrument based on the MBTI, as an indicator of an
individual’s personality type (Barkhi and Wallace, 2007; Nutt, 2005) that has been widely
used (Tucker and Gillespie, 1993). The MBTI has been used by many decision theory
researchers to study decision patterns among personality types (Churchman, 1971; Keen,
1980; Ramaprasad and Mitroff, 1984; Robey and Taggart, 1981; Yellen et al., 1995) with test-
retest studies showing strong reliability of the MBTI test (Levy, 1992). Scales based on the
MBTI categorize individuals on the following traits: introversion/extraversion, sensing/
intuition, thinking/feeling and judgment/perception.
The first component of personality type using the MBTI indicators is introversion
versus extraversion. Individuals who have introversion tendencies focus on their inner
world of concepts and ideas, while those who have extraversion tendencies pay more
attention to objects and people in their environment. Specifically, extraverts tend to
consider more suggestions from other reference groups such as their superiors and peers
(Tsai, 2003; Tan and Sutherland, 2004) because they have a desire to “talk things out” Redefining the
(Goby, 2006; Myers-Briggs et al., 1998). On the other hand, introverts do not like to be accountant’s
pressured into reacting before their thought process is complete (Tsai, 2003). When
considering the traditional accountant, it is expected that there will be more individuals
personality
entering the profession with a tendency toward introversion because it fits more with the
characteristics of a quiet and nerdy accountants who keep to themselves (Beard, 1994;
Smith and Jacobs, 2011; Miley and Read, 2012; Dimnik and Felton, 2006; Smith and
Briggs, 1999).
The second component of personality type using the MBTI indicators is sensing versus
intuition. The sensing type of individual prefers to receive information about the
environment by using his/her five senses to become aware of facts that can be verified by
their senses rather than hypothetical facts. On the other hand, the intuitive type of
individual indirectly perceives ideas and associations from his unconscious and combines it
with perceptions coming from the outside world (Myers, 1962). Individuals with personality
types that emphasize intuition like to read deeper into the information gathered and may feel
comfortable with imagined realities and hypothetical scenarios, rather than focusing simply
on the presented facts. When considering the traditional accountant, it is expected that there
will be more individuals entering the profession with a tendency toward sensing because it
fits more with the characteristics of number-crunching accountants who rely on verifiable
facts (Beard, 1994; Smith and Jacobs, 2011; Dimnik and Felton, 2006).
The third component of personality type using the MBTI indicators is thinking versus
feeling. When making a decision, the thinking type individual prefers to use an impersonal
process and makes decisions by linking ideas through logical connections (Myers, 1962). On
the other hand, the feeling type individual makes decisions by weighing relative values and
by considering the people affected by his/her decision. While the thinking type individual
pays more attention to the logic of the task and finds it difficult to confront others to express
his/her feelings, the feeling type individual is sensitive to the feelings of others and
is less concerned about the logic of the task. When considering the traditional accountant, it
is expected that there will be more individuals entering the profession with a tendency
toward thinking because it fits more with the characteristics of following the rules and
relying on logical connections, which are associated with traditional accountants who
operate inside the “box” (Smith and Jacobs, 2011).
The final component of personality type using the MBTI indicators is judgment versus
perception. Jung suggests that judgment type individuals make decisions quickly,
sometimes before gathering enough information, because they seek closure as fast as
possible (Goby, 2006; The Myers and Briggs Foundation, 2019). On the other hand,
perception type individuals delay making decisions until they can talk to peers to get their
opinions and synthesize those opinions (Myers, 1962). In addition, there is often time
pressure on individuals in the public accounting environment resulting in accountants who
are traditionally interested in making a quick decision so a task can be marked as complete.
When considering the traditional accountant, it is expected that there will be more
individuals entering the profession with a tendency toward judgment because they want to
make decisions quickly given the time pressure often associated with the accounting
environment (Beard, 1994; Smith and Jacobs, 2011; Dimnik and Felton, 2006).

2.4 Cognitive style

In addition to personality type, this study collects data on different cognitive styles. It is well
established in the literature that the left hemisphere of the brain is used for language
functions and logical reasoning as well as the execution of manual activities, whereas the
ARJ right hemisphere of the brain is used for perception, construction and recall of nonverbalized
stimuli, and that a functional asymmetry exists in most individuals (Margret and Lavanya,
2017; McGlone, 1980). As such, depending on which hemisphere of an individual’s brain
dominates, the tasks that he/she excels at will differ. More succinctly, if the left hemisphere
of the brain dominates then an individual tends to rely on cognition, or rational thought,
whereas if the right hemisphere of the brain domination then an individual tends to rely on
intuition, or emotions.
In our study, participants complete the REI-10 short scale to measure their cognitive style
(Epstein et al., 1996). This scale is an abbreviated version of the full REI scale, which was
based on the cognitive-experiential self-theory that distinguishes between a rational decision
style that emphasizes an analytical approach and an experiential style that emphasizes an
affective approach (Epstein et al., 1996). When considering the traditional accountant, it is
expected that there will be more individuals entering the profession with a tendency toward
cognition (i.e. left-brain) because of the emphasis on logical reasoning (Smith and Jacobs,
2011).

3. Research methodology and analysis

3.1 Participants
In total, 182 students enrolled in senior or graduate level accounting courses from three
large public universities in the Southeast, proxying for staff auditors, participated in this
study [1] [2]. Students enrolled in an upper-level accounting course are the appropriate
subjects for this study because they are the individuals currently entering the accounting
profession. This study focuses on the characteristics of new staff auditors rather than
experienced audit professionals because new staff auditors constitute a large part of the
audit team and they perform much of the testwork (Abdolmohammadi, 1999; Brown et al.,
2016; Griffith et al., 2015). As illustrated in Table 1, the participants are well suited for
this study. For example, 65% have audit-specific internship experience, 84% have taken
at least one audit class and 48% have already signed a contract for an accounting job
indicating that they will be entering the profession in the near future.
Upper-level accounting students are an appropriate subject pool in this study for several
reasons. First, this study is specifically targeting staff auditors with limited experience
(Bennett and Hatfield, 2013; Wainberg and Perreault, 2016). Second, the training that staff
auditors receive in bias avoidance is concentrated in undergraduate accounting classes,
denoting that the training is the same between new staff auditors and students enrolled in a
graduate accounting course (Commerford et al., 2017). Third, and relatedly, there is evidence

N (%) Min Max

182
Internship experience 119 (65)
Audit-specific internship experience 87 (48)
Female 106 (58)
Signed a contract for an accounting job 88 (48)
Have taken 1þ audit courses 153 (84)
Average work experience (months) 8.05 0.00 180.00
Age (years) 21.83 18.00 43.00
Table 1.
Participant Notes: This table illustrates the characteristics of the participants used in the analyses. Review of these
characteristics characteristics provides comfort that they are a reasonable proxy for new staff auditors
that there is little difference between ethical attitudes and reasoning between students and Redefining the
professionals (Mayhew and Murphy, 2014). Finally, and maybe most importantly, graduate accountant’s
students will be new staff auditors within mere months, and the variables related to
personality and cognitive style that we study in this paper will not change dramatically in
personality
few months as personality and cognitive style are inherent attributes of individuals and
relatively sustainable, especially short-term. Thus, in the context of our study, there is little
difference between graduate students with internship experience and staff auditors within
their first few months on the job (Pickerd et al., 2015; Mowchan et al., 2015). As such,
students preparing to enter the accounting profession are the target population to learn the
factors affecting individuals’ decision to enter the accounting workforce since they are
currently, or have very recently, gone through the recruiting and hiring process for a job
within the accounting profession (Pickerd et al., 2015; Mowchan et al., 2015).
While our study conjectures about students who are about to enter public accounting in
the USA, it may be extended to public accounting in some different countries. The
generalizability of our results will depend on the similarity of the environment to the USA.
Some examples of places where this study should generalize to include Canada, England
and select other European counties, but we caution the reader in extending the results to
areas less similar to the USA. However, we posit that public accountants have a professional
culture that may overcome the idiosyncrasies of the different cultures present in different
countries. Many staff auditors find it relatively easy to move from one company to another
as many multi-national companies that they audit are based on GAAP and follow similar
rules.

3.2 Personality type

To compare the characteristics of students entering the profession to the characteristics
traditionally associated with accountants, this study compares the quantity of participants
falling within each of the four personality characteristic type groups. To analyze the
personality types using the scale based on the MBTI, this study determines which
personality trait category (i.e. extraversion/introversion, sensing/intuition, thinking/feeling
and judgment/perception categories) each participant falls into. We determine the dominant
personality trait for each of the four categories by calculating the category that the majority
of their responses fall into. Each MBTI category had five questions with a choice
representing each differing characteristic. For each category that a participant selected more
choices (i.e. three or more) we determined that to be the dominant characteristic for that
category. More specifically, each choice for each question was given one point for answer
choice “A” and the two points for answer choice “B.” As such, for each category the scores
ranged from five to ten. For example, if a participant selected four of the introversion choices
for the introversion/extroversion category they would receive a score of six for that category
(introversion points of four questions times one point for each category A choice plus
extroversion points of one question times two points for each category B choice). However, if
they answered four of the extroversion choices, they would receive a score of nine for that
category (introversion points of one questions times one point for each category A choice
plus extroversion points of four questions times two points for each category B choice).
After careful clustering analysis, we identified that using the midpoint of the possible points
for each category of five and ten (i.e. 7.5) was appropriate to determine the dominant
personality type.
3.2.1 Attention focus (introversion vs extraversion). The first personality trait category
determines if a participant focuses more on the outer world (i.e. extraversion) or on their
inner world (i.e. introversion). As seen in Table 2, while the stereotype of the accountant
 ARJ

Table 2.
MBTI results
MBTI
n (%) Mean (SD) t p-value n (%) Mean (SD) t p-value

Extraversion vs introversion Thinking vs feeling

Extraversion 78 (43%) 6.154 (0.791) 22.923 0.000 Thinking 106 (58%) 6.076 (0.813) 22.799 0.000
Introversion 104 (57%) 8.740 (0.724) Feeling 76 (42%) 8.750 (0.733)
182 182
Sensing vs intuition Judgment vs perception
Sensing 134 (74%) 5.955 (0.793) 19.397 0.000 Judgment 156 (86%) 5.615 (0.766) 18.536 0.000
Intuition 48 (26%) 8.479 (0.714) Perception 26 (14%) 8.615 (0.752)
182 182

Notes: To determine which personality type each participant emphasized, a “winner” was determined. First, a total for each set of personality type questions
was calculated. For each of the five questions if participants chose the answer choice “A” they were given 1 point and if they chose the answer choice “B” they
were given 2 points. As such, the scores ranged from 5 to 10. Next, if the total was less than 7.5, the personality type that was representative of the “A” choices
was the “winner,” whereas if the total was greater than 7.5, the personality type that was representative of the “B” choices was the “winner”
would predict that a large majority of those entering the profession are introverts, only Redefining the
104 (57%) of the participants fall within the introversion category. The difference in the accountant’s
average score between the introversion and the extraversion group was statistically
significant (t = 22.923, p < 0.001). The more equitable split between the introversion (57%)
personality
and extraversion (43 %) is interesting given its deviance from the expectation based on the
characteristics of a traditional accountant. If more individuals with extraversion tendencies
continue to enter the profession, we can expect to see increased communication amongst
different contributing parties (e.g. auditors, clients, management), which could assist in
successfully completing complex tasks through a collaborative focus on analytical problem
solving.
3.2.2 Information in-take (sensing vs intuition). The second personality trait category
determines if a participant focuses on basic information (i.e. sensing) or if he/she adds their
own interpretation to the information (i.e. intuition). As seen in Table 2, conforming to what
would be expected from the stereotypical accountant, 134 (74%) of the participants fell into
the sensing group. The difference in the average score between the sensing and intuition
groups is statistically significant (t = 19.397, p < 0.001). Successful efforts in changing
students recruited to the field could result in an increase in the presence of those who use
intuition when making decisions. This could increase the productive problem solving within
the profession because of the increased prevalence of critical thinking skills necessary in the
profession.
3.2.3 Decision-making (thinking vs feeling). The third personality trait category
determines if participant decisions are guided by logical reasoning (i.e. thinking) or by
individuals’ feelings resulting from their decisions (i.e. feeling). As seen in Table 2, while the
stereotype of the accountant would predict that a large majority of those entering the
profession would tend to use logic first, the participant pool is more evenly split with only
106 (58%) of the participants falling into the thinking group. The difference in the average
score between the feeling and thinking groups is statistically significant (t = 22.799, p <
0.001). The more equitable split between thinkers (58%) and feelers (42%) could be
beneficial to the profession. While using logic when making decisions is imperative,
especially in rule-based accounting, it is also important to consider the effect that one’s
decision has on others. While logic must always be a governing factor in most decisions,
there are many instances when considering others’ values within a situation is beneficial.
For example, when partaking in negotiations, to obtain the best possible outcome for both
parties, it is important to consider the feelings of the other party (Sanchez et al., 2007).
3.2.4 Dealing with the world (judgment vs perception). The fourth, and final, personality
trait category determines if a participant wants to make decisions quickly (i.e. judgment) or
wants to seek more information before making decisions (i.e. perception). As seen in Table 2,
conforming to traits associated with the stereotypical accountant, 156 (86%) of the
participants fell into the judgment group. The difference in the average score between the
judgment and perception groups is statistically significant (t = 18.536, p < 0.001). This
predicted uneven split is based on the characteristics traditionally associated with
accountants’ ways of dealing with the world and the time pressures present in public
accounting, especially during busy season. Traditionally, reaching a decision more quickly
was beneficial to the accounting profession, but the increased need for analytical thinking
and communication with different parties makes seeking out additional information
increasingly important in arriving at the best decision. As such, diversifying within the
profession may be beneficial so that instead of a focus only on speed, accountants can focus
on deeper analysis of the data using decision technologies (e.g. Alteryx, IDEA, Tableau) that
can enhance efficiency but also facilitate careful decision analysis.
ARJ The results suggest that those drawn to the accounting field tend to have personality
traits that align more with introversion, sensing, thinking and judging (ISTJ). These results
fit with the traditional stereotypical nerdy, boring, number-crunching accountant. However,
for those who believe that the image of the accounting profession should be more “colorful”
there seems to have been some progress. Our findings indicate that the personality traits are
more evenly split within the extraversion/introversion and thinking/feeling characteristics.
As such, by adding more balance in the personality types of students entering the
accounting profession, we could maintain the core competencies associated with productive
accountants while integrating the positive characteristics not normally associated with
stereotypical accountants who only think inside the “box.”

3.3 Cognitive style

This study analyzes the cognitive style using the REI-10 short scale by determining if each
participant falls into the intuition style (i.e. right brain) or cognition style (i.e. left brain). To
determine the dominant style, a total score for the faith in intuition questions and a total
score for the need for cognition questions was created by summing the score for the five
questions in each category (considering the reverse coding for two of the cognition
questions). Each question uses a five-point Likert scale to gauge a participant’s cognitive
style resulting in a score for each cognitive style that ranged from 5 to 25. If the total for the
faith in intuition questions was greater than the total for the need for cognition questions the
dominant style was determined to be faith in intuition, but if the total for the need for
cognition questions was greater, the dominant style was determined to be cognition.
3.3.1 Rational versus experiential. The two cognitive styles measured include left brain/
rational/cognition and right brain/experiential/intuition. As seen in Table 3, while the
stereotype of the accountant would predict that a large majority of those entering
the profession are left brain/rational/cognition, only 78 (43%) of the participants fall within
the cognition category. The difference in the average score between the cognition and
intuition groups is statistically significant (t = 17.235, p < 0.001). The more equitable split
of students with a cognitive style emphasizing cognition (43%) and those with a style
emphasizing intuition (57%) is interesting given its deviance from predictions made on
characteristics traditionally associated with accountant. The inclusion of more professionals
who not only use rational techniques to make decisions but also include prior experiences
and intuition could greatly benefit the profession. For example, with the increased need to

REI
N (%) Mean (SD) t p-value

Intuition 104 (57%) (3.654) (2.991) 17.235 0.000

Cognition 78 (43%) 3.808 (2.750)
182

Notes: To determine if participants put their faith in intuition or had a need for cognition, a “winner” was
determined. First, a total for the faith in intuition questions and a total for the need for cognition questions
was created by summing the score for the five questions in each category (considering the reverse coding
for two of the cognition questions), each ranging from 5 to 25. Next, if the total for the faith in intuition
questions was greater than the total for the need for cognition questions the “winner” was determined to be
Table 3. faith in intuition, otherwise if the total for the need for cognition questions was greater, then the “winner”
REI results was determined to be need for cognition
analyze complex large data sets, the ability to think outside the “box” by incorporating Redefining the
information outside of the strict numbers presented is vital. accountant’s
personality
4. Conclusion
This study investigates the current composition of accounting students nearing integration
into the accounting profession in relation to the personality types and cognitive styles
traditionally associated with accountants. Recent initiatives within the profession
emphasize the increased need of new staff auditors with abilities not typically associated
with accountants such as being able to think critically and interact with others. By using a
previously validated scale based on the MBTI and the REI-10 short scale, this study
assesses characteristics of students currently entering the accounting profession. Assessing
personality traits and cognitive styles of new accountants is important because of
substantial evidence that indicates personality traits and cognitive style can account for a
large portion of differences in individuals’ behaviors. As such, hiring individuals with
personality traits and cognitive styles that enhance one’s analytical skills could lead to a
shift away from hiring individuals who meet the stereotypical boring, nerdy, number
cruncher accountant to a more colorful individual who has the ability to think outside the
“box.” It is important to note that while there have been changes in universities’
accreditation standards moving toward promotion of individuals with people-related skills
and critical thinking, these changes are often a result of changes in the job market demand.
As such, this study focuses on the demands of the current job market, which may cause
changes to accreditation standards.
It is expected that the composition of students currently entering the accounting
profession will follow characteristics traditionally associated with accountants because they
perceive that they will fit with the job and workplace environment. As such, this study
expects to find individuals with personality characteristics of introversion, sensing, thinking
and judgment and a cognitive style leaning toward cognition (versus intuition). This study
finds that there is a more even split than predicted between the attention focus personality
traits of introversion (57%) and extraversion (43%). This is encouraging for the profession
given the greater likelihood of extraverts to interact with team members and clients to
complete tasks, which are becoming increasingly complex for new staff auditors. Second,
this study finds that, as predicted, there is an uneven split in the information in-take
preferences between participants who prefer sensing (74%) and intuition (26%). Increasing
the prevalence of those who use intuition, and the associated critical thinking skills, could be
especially beneficial to the field due to increasing demands of analyzing data and using
intelligent algorithms and robotic process automation applications. Third, this study finds
that there is a more even split than predicted between the decision-making personality traits
of thinking (58%) and feeling (42%). This too is encouraging to the profession given the
increasing need to interact effectively with others earlier in the career, which can be
improved upon through consideration of others’ feelings. Finally, this study finds that, as
predicted, there is an uneven split in individuals’ preferences to dealing with the world
where a greater percentage preferred judgment (86%) over those who preferred perception
(14%).
When examining cognitive styles, this study finds a more even split between those
individuals whose left brain dominates (i.e. cognition) (43%) and those whose right brain
dominates (i.e. intuition) (57%). This split is also encouraging for the profession because it
could indicate that there are more individuals incorporating their experiences and intuition
into decision-making instead of using only simple logical reasoning. Taken together, it
appears some changes to the composition of those entering the accounting profession have
ARJ occurred, but there is still room for improvement to incorporate individuals with more
varied personality traits and cognitive styles.
The findings of this study supply several avenues for future research. For example,
longitudinal studies could inform the profession on the effect of firms’ recruitment strategies
on changes in the prevalence of different personality traits and cognitive styles within the
workforce. In addition, longitudinal studies could shed light on the effect that changes in the
composition of personality traits and cognitive styles within the profession have on
analytical skills, critical problem-solving skills and innovative technology solutions. Finally,
while this paper focuses on the characteristics of accounting students entering the
profession, future studies could consider differences in characteristics of individuals who
have been part of the profession for a longer period.

Notes
1. IRB approval was received from all three sites from where participants were recruited.
2. When referring to students currently entering the profession it is important to note that the data
for this study was collected in the Fall of 2018 and Spring of 2019.

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Corresponding author
Rebecca J Wetmiller can be contacted at: wetmillerrj@longwood.edu

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