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 Motivation Ability ExperienceKnowledgePerformance

Role of Personality Traits Motivation Ability ExperienceKnowledgePerformance Big Five Personality Traits

What is a Personality Trait? “A relatively stable and consistent behavior pattern…” (Corsini 2002, Page 713)

The Big Five OpennessConscientiousnessExtraversionAgreeablenessNeuroticism OCEANOCEAN

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

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

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

The Big Five Agreeableness Prosocial and communal orientation Prosocial and communal orientation Altruism Altruism Tender-mindedness Tender-mindedness Trust Trust Modesty Modesty

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

٥ Cooper and Withey 2009٥ Allport 1937 ٥ Mischel 1986٥ Carr and Kingsbury 1938 ٥ Others٥ 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 Administrative Advisory Advisory Communication Communication Entrepreneurial Entrepreneurial Human Resource Human Resource Leadership Leadership Learning (Training) Learning (Training) Marketing Marketing Mentoring Mentoring Supervisory Supervisory Teaching (Training) Teaching (Training) Technical 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) Performance Abuse Feedback Turnover

Study #2 Support + _ + _ + Performance Abuse Feedback Openness Agreeableness Neuroticism Conscientiousness Extraversion

Paper #3: Rest’s (1986) Four Component Model of 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 Managing task selection to enhance performance Matching the right accountants with the right tasks Matching the right accountants with the right tasks Selecting the right supervisors to improve performance and lower turnover Selecting the right supervisors to improve performance and lower turnover Minimizing unethical decision making Minimizing unethical decision making

The End