Les traits de personnalité qui destinent les jeunes vers la profession comptable: les cabinets n’attirent plus les « bean-counters »

Ingrid Bellettre (), Marie-Hélène Bihr () and Nathalie Gonthier-Besacier ()
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Ingrid Bellettre: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Marie-Hélène Bihr: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Nathalie Gonthier-Besacier: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes

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Abstract: This paper aims at identifying whether students' personality traits influence the choice to pursue a career in accounting in general, and by type of firm, Big and Non-Big. We also wonder if they impact the determinants of this decision. Personality traits are measured by a questionnaire based on the Five Factor Model (FFM) with a sample of 390 French students in their final year of training. Contrary to stereotypes, our research shows that only the traits "Extraversion" and, only with regard to the type of firm, "Openness" has an influence on the intention to join an audit firm. Our results help to better understand the perceptions and fears of young people, and show the interest of detailing the arguments to address them - thus better attract them - in a more targeted way according to their personality trait.

Keywords: personality traits; first job.; Big-Non Big; attractiveness; Audit firms; traits de personnalité; premier emploi.; Cabinets; attractivité (search for similar items in EconPapers)
Date: 2022
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2022, N° 15 (15), pp.93-119. ⟨10.3917/accra.015.0093⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04809496

DOI: 10.3917/accra.015.0093

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