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作 者:John Garlick Susan Shurden Mike Shurden
机构地区:[1]South Carolina State University, South Carolina, USA [2]Newberry College, South Carolina, USA [3]Lander University, South Carolina, USA
出 处:《Journal of Modern Accounting and Auditing》2013年第5期602-608,共7页现代会计与审计(英文版)
摘 要:The Myers Briggs Type Indicator (MBTI) test has been widely used in schools and career placement organizations to counsel individuals into compatible career choices. The test has also been utilized in academia to enhance instructor's knowledge of the different learning styles and thus allows them to develop strategies to increase students' learning. The test is a forced-choice self-reporting exam comprised of 126 questions. Based on Jung's theory of personality type, the test seeks to categorize personality types into 16 discrete groups based on the four preference poles (Myers, 1962). The poles are based on the preference for: (1) introversion (I) or extroversion (E); (2) sensing (S) or intuition (N); (3) thinking (T) or feeling (F); and (4)judging (J) or perception (P). Laribee (1994) studied American accounting students and found that certain personality traits were over represented in upper-level accounting courses, while Macdaid, McCaulley, and Kainz (1986) found that the same personality trait groups were over-represented in the profession. Oswick and Barber (1998), however, found no significant relationship between the grade earned in an introductory accounting course and the personality traits as identified by the MBTI with 344 UK-based accounting students. This study investigates the relationship between a student's academic success in a financial accounting principles course and the MBTI personality type indicators. The type distribution of 59 historically black colleges and universities' (HBCU) business administration majors was analyzed and separated into two groups. The groups were then tested to determine if there was a significant difference in the mean grade of the groups in accounting principles.
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