Holland's Personality Types versus Preferences in Accounting

• Autorzy: Joanna Cewińska , Lena Grzesiak , Przemysław Kabalski , Ewa Kusideł

Warianty tytułu

Typ osobowości zawodowej a preferencje w zakresie rachunkowości

• Języki publikacji: EN

Abstrakty

EN

The article presents the results of research on the relationship between personality according to the typology of Holland with preferences in accounting. In his theory, Holland distinguished six personality types: Realistic, Investigative, Artistic, Social, Enterprising, and Conventional. The authors formulated a general hypothesis that these different personality types have different preferences and views on certain issues in accounting. They also formulated several detailed hypotheses related to two personality types: Conventional and Enterprising. In order to verify the hypotheses, the authors carried out quantitative research (a questionnaire survey) and focus interviews. Generally speaking, these hypotheses were confirmed. (original abstract)

Artykuł przedstawia wyniki badania związku osobowości według typologii J.L. Hollanda a preferencjami w zakresie rachunkowości. W swojej teorii Holland wyróżnił sześć typów osobowości: realistyczny, badawczy, artystyczny, społeczny, przedsiębiorczy i konwencjonalny. Autorzy artykułu sformułowali ogólną hipotezę, że różne typy osobowości zawodowej mają różne preferencje i poglądy na pewne kwestie w zakresie rachunkowości. Ponadto sformułowali kilka szczegółowych hipotez odnoszących się do dwóch typów osobowości: konwencjonalnego i przedsiębiorczego. W celu weryfikacji tych hipotez przeprowadzili badania ilościowe (z wykorzystaniem kwestionariusza ankiety) oraz wywiad fokusowy. Sformułowane hipotezy zostały potwierdzone. (abstrakt oryginalny)

Słowa kluczowe

EN

Financial accounting; Employee's personality; Entrepreneurial personality

PL

Rachunkowość finansowa; Osobowość pracownika; Osobowość człowieka przedsiębiorczego

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2017
• Tom: 93
• Numer: nr 149
• Strony: 23--59

Twórcy

autor

Joanna Cewińska

• University of Lodz, Poland

autor

Lena Grzesiak

• University of Lodz, Poland, student

autor

Przemysław Kabalski

• University of Lodz, Poland

autor

Ewa Kusideł

• University of Lodz, Poland

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Identyfikatory

DOI

10.5604/01.3001.0010.3188