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How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?

Sytse Duiverman ()
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Sytse Duiverman: Tilburg University, Tilburg, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2023, vol. 97, issue 1-2, 43-55

Abstract: This study focusses on personality characteristics, first, as a driver of a student's preference for a master in accountancy. Then, I examine whether the personality characteristics of accountancy students match the personality characteristics driving a person's public service engagement or entrepreneurial aspirations. The paper provides insights about the motivations of accountancy students amongst whom some will be future statutory auditors. A personality driven motivation towards either public service or entrepreneurship might impact behavioural intentions and may have future audit quality implications. I show that especially a lack of the personality characteristic ‘openness to experience' characterizes students with a preference for accountancy. The results provide evidence that the personality of accountancy students do not match those of students attracted to either public service or entrepreneurial activities.

Keywords: Personality; characteristics; accountancy; students; public; service; motivation; entrepreneurship (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:97:y:2023:i:1-2:p:43-55

DOI: 10.5117/mab.97.96824

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