An Examination of Personality Characteristics and Perceptions of Professionals from an Accountant’s Perspective
Article Sidebar
Main Article Content
Abstract
Accountants are often stereotyped as rigid, detail-oriented “bean counters” while marketers and salespersons are viewed as more dynamic. These stereotypes have possible implications for cross-functional team success, especially when viewed through the lens of organizational conflict theory. This study explores whether accountants differ from marketers and salespersons in terms of personality, as well as how each group perceives accountants’ attributes that are deemed critical to team success. We find no significant personality differences between accountants and their marketing and salespersons counterparts. However, perceptions of the accountant differ. The accountant views the workplace attributes of accountants more favorably than marketers and salespersons. Additionally, demographic factors such as experience appear to influence perceptions, with more seasoned professionals expressing fewer positive views of accountants. These findings provide insights for leaders managing cross-functional teams, highlighting that although personality may not drive conflict, perception gaps remain a roadblock for team success.
Article Details
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
References
1. Alansari, B. (2016). The Big Five Inventory (BFI): Reliability and validity of its Arabic translation in non-clinical sample. European Psychiatry, 33(S1), S209–S210. https://doi.org/10.1016/j.eurpsy.2016.01.500
2. Aranya, N., and J. T. Wheeler. 1986. Accountants’ personality types and their commitment to organization and profession. Contemporary Accounting Research, 3(1), 184–199. https://doi.org/10.1111/j.1911-3846.1986.tb00633.x
3. Asare, S. K., H. van Brenk, and K. C. Demek. 2023. Evidence on the homogeneity of personality traits within the auditing profession. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2023.102584
4. Burton, F. G., L. E. Daugherty, D. Dickens, and J. L. Schisler. 2016. Dominant personality types in public accounting: Selection bias or indoctrination? Advances in Accounting Behavioral Research, 19, 1–28. https://doi.org/10.1080/09639284.2015.1127768
5. Caglio, A., and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants’ ethics. Abacus, 53(1), 1–27. https://doi.org/10.1111/abac.12098
6. Carnegie, G. D., and C. J. Napier. 2010. Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360–376. https://doi.org/10.1016/j.aos.2009.09.002
7. Chen, C., S. Garven, and K. T. Jones. 2022. ICYMI | An outdated stereotype? Accounting compared with competing professions. The CPA Journal, May 6. https://www.cpajournal.com/2022/05/06/icymi-an-outdated-stereotype-accounting-compared-with-competing-professions/
8. Council, F. C. 2016. 13 characteristics of a high-performing team (and how leaders can foster them). Forbes. https://www.forbes.com/sites/forbescoachescouncil/2016/10/14/13-characteristics-of-a-high-performing-team-and-how-leaders-can-foster-them/
9. Cummings, J. N., and S. Kiesler. 2005. Collaborative research across disciplinary and organizational boundaries. Social Studies of Science, 35(5), 703–722. https://doi.org/10.1177/0306312705055535
10. Davidson, R. A., and J. Dalby. 1993a. Personality profiles of Canadian public accountants. Accounting, Auditing & Accountability Journal, 6(3), 28–49. https://doi.org/10.1111/j.1468-2389.1993.tb00094.x
11. Davidson, R. A., and J. Dalby. 1993b. Personality profile of female public accountants. Accounting, Auditing & Accountability Journal, 6(3), 81–97. https://doi.org/10.1108/09513579310036396
12. Davidson, R. A., and L. Etherington. 1995. Personalities of accounting students and public accountants: Implications for accounting educators and the profession. Journal of Accounting Education, 13(4), 385–407. https://doi.org/10.1016/0748-5751(95)00025-9
13. DeCoster, D. T., and J. G. Rhode. 1971. The accountant’s stereotype: Real or imagined, deserved or unwarranted. The Accounting Review, 46(4), 651–664.
14. De Dreu, C. K. W., and B. Beersma. 2005. Conflict in organizations: Beyond effectiveness and performance. European Journal of Work and Organizational Psychology, 14(2), 105–117. https://doi.org/10.1080/13594320444000227
15. Friedman, A. L., and S. R. Lyne. 2001. The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. https://doi.org/10.1006/cpac.2000.0451
16. Gleaves, R., J. Burton, J. Kitshoff, K. Bates, and M. R. Whittington. 2008. Accounting is from Mars, marketing is from Venus: Establishing common ground for the concept of customer profitability. Journal of Marketing Management, 24(7–8), 825–845. https://doi.org/10.1362/026725708X345533
17. Goldberg, L. R. 1993. The structure of phenotypic personality traits. American Psychologist, 48(1), 26–34. https://doi.org/10.1037/0003-066X.48.1.26
18. Hall, K. L., A. L. Vogel, G. C. Huang, K. J. Serrano, E. L. Rice, S. P. Tsakraklides, and S. M. Fiore. 2018. The science of team science: A review of the empirical evidence and research gaps on collaboration in science. American Psychologist, 73(4), 532–548. https://doi.org/10.1037/amp0000319
19. Hall, M., P. Smith, and K. Langfield-Smith. 2005. Accountants’ commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting, 17(1), 89–109. https://doi.org/10.2308/bria.2005.17.1.89
20. Henkin, A. B., P. J. Cistone, and J. R. Dee. 2000. Conflict management strategies of principals in site-based managed schools. Journal of Educational Administration, 38(2), 142–158. https://doi.org/10.1108/09578230010320109
21. Larson, L., A. Harris-Watson, D. Carter, R. Asencio Hodge, L. DeChurch, R. Kanfer, and S. Zaccaro. 2023. Staying apart to work better together: Team structure in cross-functional teams. Academy of Management Discoveries, 9(3), 292–316. https://doi.org/10.5465/amd.2020.0238
22. Lau, D. C., and J. K. Murnighan. 1998. Demographic diversity and faultlines: The compositional dynamics of organizational groups. Academy of Management Review, 23(2), 325–340. https://doi.org/10.5465/AMR.1998.533229
23. Lee, Y.-N., J. P. Walsh, and J. Wang. 2015. Creativity in scientific teams: Unpacking novelty and impact. Research Policy, 44(3), 684–697. https://doi.org/10.1016/j.respol.2014.10.007
24. Lungeanu, A., and N. S. Contractor. 2015. The effects of diversity and network ties on innovations: The emergence of a new scientific field. American Behavioral Scientist, 59(5), 548–564. https://doi.org/10.1177/0002764214556804
25. Maslow, A. H. 1965. Eupsychian management: A journal. Homewood, IL: Richard D. Irwin Publishing.
26. Nemiro, J. 2023. Virtual teams. In R. Reiter-Palmon and S. T. Hunter (Eds.), Handbook of organizational creativity (2nd ed., pp. 269–290). Academic Press. https://doi.org/10.1016/B978-0-323-91840-4.00007-4
27. Okrona, C. 2022. The most important characteristics of high-performance teams (2022). Leadership Garden. https://leadership.garden/building-high-performance-teams/
28. Pick, J. 2021. 4 crucial personality traits for cross-functional teams. Profiles Asia Pacific. https://www.profilesasiapacific.com/2021/12/21/cross-functional-teams-personality/
29. Pondy, L. R. 1967. Organizational conflict: Concepts and models. Administrative Science Quarterly, 12(2), 296–320. https://doi.org/10.2307/2391553
30. Reitman, I. (Director). 1984. Ghostbusters [Film]. United States: Columbia Pictures.
31. Roloff, M. E. 1987. Communication and conflict. In C. R. Berger and S. H. Chaffee (Eds.), Handbook of communication science (pp. 484–534). Newbury Park, CA: Sage.
32. Roslender, R., and R. M. S. Wilson. 2008a. The marketing/accounting interface. Journal of Marketing Management, 24(7–8), 661–668. https://doi.org/10.1362/026725708X326048
33. Roslender, R., and R. M. S. Wilson. 2008b. The marketing/accounting synergy: A final word but certainly not the last word. Journal of Marketing Management, 24(7–8), 865–876. https://doi.org/10.1362/026725708X345551
34. Schneider, A., and J. Kugel. 2023. A synthesis of behavioral accounting studies that examine personality traits. In K. E. Karim (Ed.), Advances in accounting behavioral research (Vol. 26, pp. 325–348). Emerald Publishing Limited. https://doi.org/10.1108/S1475-148820230000026012
35. Status Guides. 2022. Top 6 characteristics of a good team [Best traits, qualities, how-to’s]. Status Guides. https://status.net/articles/characteristics-of-a-good-team/
36. Thakore, D. 2013. Conflict and conflict management. Journal of Business and Management, 8(6), 7–16. https://doi.org/10.9790/487X-0860716