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Do Personality Traits Affect the Job Performance, and Ethical Judgment and Decision Making of Accountants? A Dissertation Proposal by Shahriar M. Saadullah Dissertation Committee: Dr. Charles Bailey (Chair) Dr. Zabihollah Rezaee Dr. John Malloy Dr. David Allen. Determinants of Performance.
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Do Personality Traits Affect the Job Performance, and Ethical Judgment and Decision Making of Accountants? A Dissertation Proposal byShahriar M. SaadullahDissertation Committee:Dr. Charles Bailey (Chair)Dr. Zabihollah RezaeeDr. John MalloyDr. David Allen
Determinants of Performance Motivation Experience Knowledge Performance Ability
Role of Personality Traits Big Five Personality Traits Motivation Experience Knowledge Performance Ability
What is a Personality Trait? “A relatively stable and consistent behavior pattern…” (Corsini 2002, Page 713)
The Big Five Openness Conscientiousness Extraversion Agreeableness Neuroticism 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
When is Personality Important? ٥ Cooper and Withey 2009 ٥ Allport 1937 ٥ Mischel 1986 ٥ Carr and Kingsbury 1938 ٥ Others ٥ Buss 1989 ٥ Others
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 Openness Learning (Training)
Study #2: Supervisor’s Effect on Subordinate • + • _ • + _ • (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) Support Performance Abuse Feedback Turnover
Study #2 Openness • + • + • + • _ • + _ • + • + • + Support Agreeableness Performance Abuse Neuroticism Conscientiousness Feedback Extraversion
Paper #3: Rest’s (1986) Four Component Model of Ethical Behavior I. Moral Sensitivity: Recognition What influences this? II. Moral Judgment: Ideal Action III. Moral Motivation: Intention IV. Moral Character: Follow through (integrity)
Study #3: Effects of Personality on Intention III. Moral Motivation: Intention
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