Psychological attributes of successful trainee accountants

Abstract

It is suggested that certain psychological attributes of accounting graduates are significant predictors of the later success of trainee accountants in the work environment. Since selection is a key human resources function in public accounting firms the present study investigated the relationship between academic performance, specific personality traits, examination pass rate and the work performance of a sample (N = 77) of trainee accountants from an international, mid-sized firm. The results indicate that the majority of cases could be correctly predicted as successful or not by a verbal ability variable and that the criterion measure developed for this study (Cronbach alpha = 0,95) can be used successfully to measure the work performance of trainee accountants. The importance of academic performance as well as the pass rate in the qualifying examinations are also discussed.

Opsomming
Daar word gesuggereer dat sekere sielkundige eienskappe van rekeningkunde gegradueerdes as voorspellers van hul latere sukses in die werkomgewing kan dien. Aangesien keuring ’n kernfunksie van die menslikehulpbronaktiwiteite binne openbare ouditeursfirmas is, het hierdie studie die verhouding tussen akademiese prestasie, spesifieke persoonlikheidstrekke, die eksamenslaagsyfer en die werkprestasie van ’n steekproef (N = 77) kwekelinggeoktrooieerde-rekenmeesters binne ’n internasionale, gemiddelde grootte firma ondersoek. Die resultate dui daarop dat die meerderheid gevalle korrek as suksesvol aldan nie voorspel kan word deur ’n verbale vermoëveranderlike en dat die kriteriuminstrument wat vir hierdie studie ontwikkel is (Cronbach alfa = 0,95), gebruik kan word om die werkprestasie van hierdie kwekelinge te meet. Die belangrikheid van akademiese prestasie en die slaagsyfer in die kwalifiserende eksamens word ook bespreek.