PSYCHOLOGICAL PROFILE OF PROFESSIONAL ACCOUNTANT IN ETHICAL CONTEXT

Chelariu Alin () and Tanasa Florentin Emil ()
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Chelariu Alin: Alexandru Ioan Cuza University, Doctoral School of Economics and Business Administration, Accounting, Iasi, Romania
Tanasa Florentin Emil: Alexandru Ioan Cuza University, Doctoral School of Economics and Business Administration, Accounting, Iasi, Romania

Annals of Faculty of Economics, 2015, vol. 1, issue 1, 934-938

Abstract: The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test) and the Keirsey Temperament Sorter II (KTS test). The MBTI test focuses on way of thinking and perception while focuses on behaviour. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behaviour in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.

Keywords: ccounting ethics; accounting education; personality test; accounting psychology test (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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