Business Partner vs. Bean Counter : Do the Personality Traits of Accounting Students Meet Contemporary Business Requirements?

• Autorzy: Jan-Hendrik Meier , Walid Esmatyar , Claudia Sarpong

Warianty tytułu

Partner biznesowy a "liczykrupa" : czy cechy osobowościowe studentów rachunkowości spełniają współczesne wymagania biznesowe?

• Języki publikacji: EN

Abstrakty

EN

The accountant's role is subject to the scientific discourse as a fundamental paradigm change takes place, moving away from the traditional "bean counter" image towards a "business partner" of the management (Pickering, Byrnes, 2016; Richardson et al., 2015; Sorensen, 2009). As far back as 1981, Jacoby pointed out that the personality traits of a "bean counter" do not correspond to the requirements of the practice, e.g. strong soft skills and interdisciplinary qualities (Jacoby, 1981; Briggs et al., 2007). It can be observed that for decades, predominantly the "bean counter" type has continued to opt for a career in accounting (Briggs et al., 2007). The present study confirms the dominance of "bean counter" types in accountancy by applying the Myers-Briggs Type Indicator (MBTI) with undergraduate business students and shows that there is still no significant change observable. The analysis shows that business students are significantly more frequently extroverted, thinking, and judging than the overall population. The accounting students among them are more sensing and thinking. Specific differences can be observed between the individual majors. As a result, the talent pool for the accounting profession is more likely to have "bean counters" than "business partners". (original abstract)

Rola księgowego podlega dyskursowi naukowemu jako fundamentalna zmiana paradygmatu, która odchodzi od tradycyjnego wizerunku "liczykrupy" w kierunku "partnera biznesowego" kierownictwa (Pickering, Byrnes, 2016; Richardson et al., 2015; Sorensen, 2009). Już w 1981 roku Jacoby wskazał, że cechy osobowości "liczykrupy" nie odpowiadają wymogom praktyki, np. silne umiejętności miękkie i cechy interdyscyplinarne (Jacoby, 1981; Briggs i in., 2007). Można zaobserwować, że przez dziesięciolecia głównie typ "liczykrupy" decydował się na karierę w księgowości (Briggs et al., 2007). Przeprowadzone badanie potwierdza dominację typów "liczykrupy" w księgowości w wyniku zastosowania wskaźnika typu Myers-Briggs (MBTI) w kontekście studentów biznesowych studiów licencjackich i pokazuje, że nadal nie zaobserwowano istotnej zmiany. Z analizy wynika, że studenci biznesowi są znacznie częściej ekstrawertyczni, rozumni i oceniający niż cała populacja. Studenci rachunkowości są szczególnie wrażliwi i myślący. Konkretne różnice można zaobserwować między poszczególnymi kierunkami studiów. W rezultacie pula talentów w zawodzie księgowego jest bardziej prawdopodobna w przypadku "liczykrupy" niż w przypadku "partnerów biznesowych". (abstrakt oryginalny)

Słowa kluczowe

EN

Students; Bookkeeping; Personality typologies; Human personality; Business partnership

PL

Studenci; Księgowość; Typologia osobowości; Osobowość człowieka; Partnerstwo biznesowe

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2019
• Tom: 104
• Numer: nr 160
• Strony: 103--127

Twórcy

autor

Jan-Hendrik Meier

• Kiel University of Applied Science

autor

Walid Esmatyar

• Kiel University of Applied Science

autor

Claudia Sarpong

• Kiel University of Applied Science

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Identyfikatory

DOI

10.5604/01.3001.0013.4358