From student to accounting professional: A longitudinal study of the filtering process

Issues in Accounting Education

Volumn 27, Issue 1, 2012, Pages 17-52

  Swain, Monte R ^a   Olsen, Kari Joseph ^b  

^a BRIGHAM YOUNG UNIVERSITY   (United States)

^b UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

Career choice; Education choice; Introductory accounting; MBTI; Personality

Indexed keywords

EID: 84857973854     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace-50076     Document Type: Article

References (47)

1. Accounting Education Change Commission (AECC). 1990. Objectives of education for accountants: Position Statement Number One. Issues in Accounting Education 5: 307-312.
2. Adams, S. J., L. J. Pryor, and S. L. Adams. 1994. Attraction and retention of high-aptitude students in accounting: An exploratory longitudinal study. Issues in Accounting Education 9 (1): 45-58.
3. Agresti, A. 1992. A survey of exact inference for contingency tables. Statistical Science 7 (1): 131-153.
4. Albrecht, W. S., and R. J. Sack. 2000. Accounting Education: Charting the Course Through a Perilous Future. Accounting Education Series, Volume 16. Sarasota, FL: AAA.
5. American Accounting Association, Committee on the Future Structure, Content, and Scope of Accounting Education (AAA). 1986. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education (Spring): 168-195.
6. American Institute of Certified Public Accountants (AICPA). 1997. AICPA Vision Project-2011 and beyond. Available at: http://www.cpavision.org
7. Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co., Price Waterhouse, and Touche Ross. 1989. Perspectives on Education: Capabilities for Success in the Accounting Profession. New York, NY: Arthur Andersen et al.
8. Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (6): 1173-1182.
9. Barrett, M. J., G. W. Lee, S. P. Roy, and L. Verastigu. 1985. A Common Body of Professional Knowledge for Internal Auditors: A Research Study. Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation.
10. Booth, P., and H. Winzar. 1993. Personality biases of accounting students: Some implications for learning style preferences. Accounting and Finance (November): 109-120.
11. Bryant, S., U. Murthy, and P. Wheeler. 2009. The effects of cognitive style and feedback type on performance in an internal control task. Behavioral Research in Accounting 21 (1): 37-58.
12. Byrne, M., and P. Willis. 2005. Irish secondary students' perceptions of the work of an accountant and the accounting profession. Accounting Education 14 (4): 367-381.
13. Cohen, J., and D. M. Hanno. 1993. An analysis of underlying constructs affecting the choice of accounting as a major. Issues in Accounting Education 8 (2): 219-238.
14. Davidson, R. A., and L. D. Etherington. 1995. Personalities of accounting students and public accountants: Implications for accounting educators and the profession. Journal of Accounting Education 13 (4): 425-444.
15. DeCoster, D. 1971. "Mirror, mirror on the wall" The CPA in the world of psychology. Journal of Accountancy 132 (2): 40-45.
16. Federation of Schools of Accountancy, Curriculum Committee (FSA). 1982. Curriculum Guidelines of the Federation of Schools of Accountancy. Chicago, IL: FSA.
17. Fox, J. G. 1981. Knowledge Requirements for Public Accountancy: The Common Body of Knowledge for Government Accountants. Alexandria, VA: Association of Government Accountants.
18. Kenny, D. A., D. A. Kashy, and N. Bolger. 1998. Data analysis in social psychology. In Handbook of Social Psychology, Vol. 1, edited by Gilbert, D. T., S. T. Fiske, and A. Lindzey, 233-265. New York, NY: McGraw-Hill.
19. Jung, C. G. 1921. Psychological Types. Princeton, NJ: Princeton University Press.
20. Kovar, S. E., R. L. Ott, and D. G. Fisher. 2003. Personality preferences of accounting students: A longitudinal case study. Journal of Accounting Education 21: 75-94.
21. Kreiser, L., J. M. McKeon, and A. Post. 1990. A personality profile of CPAs in public practice. The Ohio CPA Journal (Winter): 29-34.
22. Laribee, S. 1994. The psychological types of college accounting students. Journal of Psychological Type 28: 37-42.
23. Lowe, D. R., L. S. Lowe, and K. Simons. 1994. Criteria for selection of an academic major: Accounting and gender differences. Psychological Reports 75 (3): 1169-1170.
24. Macdaid, G. P., M. H. McCaulley, and R. I. Kainz. 1986. Myers-Briggs Type Indicator Atlas of Type Tables. Gainesville, FL: Center for Applications of Psychological Type.
25. Marriott, P., and N. Marriott. 2003. Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession. Accounting Education 12 (2): 113-133.
26. Merino, B. 2006. Financial scandals: Another clarion call for educational reform-A historical perspective. Issues in Accounting Education 21 (4): 363-381.
27. Mladenovic, R. 2000. An investigation into ways of challenging introductory accounting students' negative perceptions of accounting. Accounting Education 9 (2): 135-155.
28. Myers, I. B., and M. H. McCaulley. 1985. A Guide to the Development and Use of the Myers-Briggs Indicator. Palo Alto, CA: Consulting Psychologists Press.
29. National Association of Accountants (NAA). 1986. The Common Body of Knowledge for Management Accountants. Statement of Management Accounting Number 1D. New York, NY: NAA.
30. National Association of Accountants (NAA). 1988. Education for Careers in Management Accounting. Statement of Management Accounting Number 1E. New York, NY: NAA.
31. Nelson, I. T. 1992. Accounting Attitude Scale (Version 3.1). Logan, UT: Utah State University.
32. Nelson, I. T., and D. S. Deines. 1995. Accounting student characteristics: Results of the 1993 and 1994 Federation of Schools of Accountancy (FSA) surveys. Journal of Accounting Education 13 (4): 393-411.
33. Nelson, I. T., and V. P. Vendrzyk. 1997. Trends in accounting student characteristics: A longitudinal study at FSA schools, 1991-1995. Journal of Accounting Education 11 (1): 453-475.
34. Nourayi, M. M., and A. C. Cherry. 1993. Accounting students' performance and personality types. Journal of Education for Business 69 (2): 111-115.
35. Oswick, C., and P. Barber. 1998. Personality type and performance in an introductory level accounting course: A research note. Accounting Education 7 (3): 249-254.
36. Otte, P. 1984. Do CPAs have a unique personality? Are certain personality types found more frequently in our profession? The Michigan CPA (Spring): 29-36.
37. Porter, L. W., and L. E. McKibbin. 1988. Management Education and Development: Drift or Thrust into the 21st Century. New York, NY: McGraw-Hill.
38. PricewaterhouseCoopers. 2009. eXplore. New York, NY: PwC.
39. Reves, W. F. 1946. The human side of auditing. The Accounting Review 21 (1): 82-84.
40. Saemann, G. P., and K. J. Crooker. 1999. Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education 17 (1): 1-22.
41. Schloemer, P. G., and M. S. Schloemer. 1997. The personality types and preferences of CPA firm professionals: An analysis of changes in the profession. Accounting Horizons 11 (4): 24-39.
42. Schmutte, J. 1998. Student and public accounting firm recruiter attitudes toward the desirability of student characteristics: A longitudinal study. Journal of Accounting Education 16 (3/4): 429-461.
43. Shackleton, V. 1980. The accountant stereotype: Myth or reality? Accountancy (November): 122-123.
44. Stice, J. D., M. R. Swain, and R. G. Worsham. 1997. The effect of performance on the decision to major in accounting. Journal of Education for Business 73 (1): 54-57.
45. Sundem, G. 1999. The Accounting Education Change Commission: Its History and Impact. Accounting Education Series, Volume 15. Sarasota, FL: AAA.
46. Wheeler, P. 2001. The Myers-Briggs type indicator and applications to accounting education research. Issues in Accounting Education 16 (1): 125-150.
47. Wolk, C., and L. A. Nikolai. 1997. Personality types of accounting students and faculty: Comparisons and implications. Journal of Accounting Education 15 (1): 1-17.