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In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary-spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies which will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks.

This paper offers an Investor Decision Framework (IDF) to describe and measure investor behavior toward social responsibility information. This framework seeks to explain how investors perceive the effects of social responsibility information on firm value. The formation in 1986 by 32 major defense contractors of the Defense Industries Initiative (DII) provides an ideal example to assess stock market reaction to an ethical initiative. The performance of the DII firms was compared with that of a control group of non-DII defense firms, which did not sign the agreement, in order to measure and determine the extent to which the market placed substance on the DII as a public commitment to ethics. We initially posited that the DII firms stock price would move in a significantly positive direction. However, when our analysis revealed a significant negative impact not only on DII, but also on non-DII defense stock prices, we were forced to reject thisa priorihypothesis. The market interpreted this ethical initiative as (i) a precursor of future sanctions towards firms engaged in defense contracting or (ii) as a penalty for social irresponsibility imposed by socially conscious investors. Either way, it would have a negative impact upon future cash flows.

The purpose of this paper is to explore the importance of individual emotional intelligence (EI) traits for auditors in Big 4 and mid-sized public accounting firms. A total of 112 auditors were surveyed from all of the Big 4 and ten mid-sized firms, with respondents ranging from partner to first year staff accountants. Each participant rated and ranked the 15 EI traits identified in the TEIQue model for their importance to auditors. Stress management, adaptability, self-motivation, self-esteem and emotional regulation were rated as the most important traits. Trait happiness, impulsiveness, trait optimism, emotional expression and emotional perception were rated as less important, but still somewhat important. Assertiveness was considered to be more important to audit management as compared to supervisor/staff levels. Public accounting firms have already accepted the importance of EI in the audit process, yet prior accounting research has not explored which particular EI traits are most important. Understanding the relative importance of the various EI traits can lead to better screening of new hires and more focused EI training. This paper finds that all EI traits have some relevance for auditors across firm size and management/staff levels, however certain traits are considered much more important than others. This is an original finding.

The construct validity of Kolb's revised 12-item Learning Style Inventory was examined by comparing results of the standard ipsatively scored version to an alternate normative version that was scored on a Likert Scale and consisted of 48 (12 statements x 4 endings) separate items. Findings of the study on the ipsative version were similar to those reported in prior research. Two strong bipolar dimensions were identified running from feeling to watching and from doing to thinking. These dimensions, however, are in contrast to Kolb's theorized bipolar dimensions of thinking to feeling and watching to doing. Additionally, only the thinking ability was supported as a separate learning construct by the ipsative inventory. The analysis of the normative instrument did not produce any bipolar dimensions, but did produce strong support for the four separate learning abilities theorized by Kolb and the Experiential Learning Model. While strong evidence was found to support the four separate learning abilities, the normative instrument did not indicate any relative learning preference trade-off as posited by the theory.

Kolb's revised Learning Style Inventory (LSI) was completed by 718 introductory accounting students. Their scores were factor analyzed to assess the construct validity of the LSI instrument. Both 2-factor and 4-factor solutions were examined in order to assess Kolb's two-dimensional learning style and four separate learning abilities, respectively. The results support two bipolar learning dimensions different than those theorized, and only one separate learning ability. Learning dimensions running from Concrete Experience (feeling) to Reflective Observation (watching),and. from Abstract Conceptualization (thinking) to Active Experimentation (doing) were found, along with the distinct construct of Abstract Conceptualization.

A great deal of research has examined students' preferred learning styles as measured by Kolb's 1985 Learning Style Inventory, but little effort has been made to test the covariate effects of other individual psychological facets, such as creativity, on preferred learning style. For a sample of 84 college undergraduates, the relationship between learning style and Raudsepp's problem-solving creativity scale was observed not to covary.