Personality Traits and Career Choice of Certified Public Accountants: An Exploration of Accounting Specialty Selection

Abstract

The purpose of this quantitative study was to examine Certified Public Accountants’ (CPAs) personality dimensions to determine whether there are differences among accountants serving within the subspecialties of audit, financial reporting and analysis, accounting information systems, and taxation and compliance. The study also expanded its focus to assess whether the CPA's gender influenced the subspecialty choice. A total of 165 accountants participated in the study. The sample consisted of 27 auditors, 33 corporate accountants, 99 tax accountants, and 6 accounting information system professionals. A predictive discriminant analysis was used to predict specialty selection based on the Big Five personality traits of professionals currently serving in the respective accounting roles. Significant differences did not emerge among the group means for the accounting subspecialties. Therefore, personality traits were not a useful predictor, suggesting that accountants are more alike than different regardless of their accounting specialty. When focusing on gender to predict specialty, no significant personality differences emerged useful in classifying specialty.