Do Personality Traits Affect the Job Performance, and Ethical Judgment and

Decision Making of Accountants?

A Dissertation Proposal byShahriar M. Saadullah

Dissertation Committee:Dr. Charles Bailey (Chair)

Dr. Zabihollah RezaeeDr. John MalloyDr. David Allen

Determinants of Performance

Motivation

Ability

Experience Knowledge Performance

Role of Personality Traits

Motivation

Ability

Experience Knowledge Performance

Big Five Personality

Traits

What is a Personality Trait?

“A relatively stable and consistent behavior pattern…”

(Corsini 2002, Page 713)

The Big Five

OpennessConscientiousnessExtraversionAgreeablenessNeuroticism

OCEAN

The Big Five

Openness Open minded Breadth Depth Originality Complexity of mental and experiential life

The Big Five

Conscientiousness Socially prescribed impulse control Task- and goal- oriented behavior Thinking before acting Delaying gratification Following norms and rules Organizing and prioritizing tasks

The Big Five

Extraversion Energetic approach to the social and material world Sociability Activity Assertiveness Positive emotionality

The Big Five

Agreeableness Prosocial and communal orientation Altruism Tender-mindedness Trust Modesty

The Big Five

Neuroticism Emotional instability Uneven-temperedness Negative emotionality Anxiousness Nervousness Sadness Tenseness

٥ Cooper and Withey 2009 ٥ Allport 1937 ٥ Mischel 1986 ٥ Carr and Kingsbury 1938٥ Others ٥ Buss 1989

٥ Others

Situation(Brief Duration & Little

choice)Person

(Extensive Duration & Considerable choice)

When is Personality Important?

Personality Traits

Task Selection

Performance

How does personality affect job performance?

Types of Tasks (at CPA firm)

Administrative Advisory Communication Entrepreneurial Human Resource Leadership Learning (Training) Marketing Mentoring Supervisory Teaching (Training) Technical

Study #1

Conscientiousness

Study # 1

Conscientiousness

Technical Tasks

+

Study # 1

Conscientiousness

Technical Tasks

+ +

+

Performance

Study #1

Conscientiousness

Technical Tasks

+ +

_ +

Performance

Extraversion

Study #1

Conscientiousness

Technical Tasks

+ +

_ +

+ +

Performance

Extraversion

Learning (Training)

Study #1

Conscientiousness

Technical Tasks

+ +

_ +

+ + +

+

Performance

Extraversion

Learning (Training)

Openness

Study #2: Supervisor’s Effect on Subordinate

Support +

• _

+ _

(Aquino et al. 1997; Becker and Kernan 2003; Brown et al. 2002; Eisenberger et al. 2002; Gerstner and Day 1997; Harachiewicz and Larson 1986; Kacmar et al. 2003; Maertz et al. 2007, Rhoades and Eisenberger 2002; others)

PerformanceAbuse

FeedbackTurnover

Study #2

Support+

++

• _• +

_ +

+

+

PerformanceAbuse

Feedback

Openness

Agreeableness

Neuroticism

Conscientiousness

Extraversion

Paper #3: Rest’s (1986) Four Component Modelof Ethical Behavior

I. Moral Sensitivity: Recognition

II. Moral Judgment: Ideal Action

III. Moral Motivation: Intention

IV. Moral Character: Follow through (integrity)

What influences this?

Study #3: Effects of Personality on Intention

III. Moral Motivation: Intention

Conscientiousness

Agreeableness

So What?

Managing task selection to enhance performance Matching the right accountants with the right tasks Selecting the right supervisors to improve performance and lower

turnover Minimizing unethical decision making

The End