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.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 38 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.