Personality tests in accounting research

Abstract

Purpose – The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.Design/methodology/approach – The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research.Findings – The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research.Research limitations/implications – It is somewhat problematical to draw precise boundaries that include all relevan...