Personality issues and their impact on accounting and auditing

Abstract

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation of accounting systems and the successful communication of financial messages. Reviews the evidence relating to the impact of gender, personality types and cognitive style and considers their impact in accounting environments.

Citation

Smith, M. (1999), "Personality issues and their impact on accounting and auditing", Managerial Auditing Journal, Vol. 14 No. 9, pp. 453-460. https://doi.org/10.1108/02686909910301538