Controllers’ homogeneous personality types: What features support the work?
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Journal Title
Journal ISSN
Volume Title
School of Business |
Master's thesis
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Author
Date
2018
Department
Major/Subject
Mcode
Degree programme
Accounting
Language
en
Pages
89 + 10
Series
Abstract
This study aims to investigate whether personality features support controllers’ daily work. It also aims to offer explanations of why the personality types present in the accounting field, and among controllers, remain homogeneous across decades. Furthermore, a smaller objective is to investigate whether the personality types influence controllers’ roles and career-paths. Personality types of controllers or management accounting professionals, as described by the MBTI, are a rather unstudied topic. Still, academics are concerned because accounting as a profession is constantly changing, yet the professionals, or at least their personality types, are not. This study seeks to give explanations of some of these concerns and, in addition, add data to the existing research. The research method for this study is field study method. This study is also, to my knowledge, the first field study in this area. Using the field study method, this study has an opportunity to dive below the surface and find reasons for the current situation. The findings of the study are in line with earlier research. This study discovered the STJ personality type as the most common type for controllers, as with previous studies. The reasons for this outcome are also presented as, according to the interviewees, features of STJ are still the ones most fitting and supporting to perform the required tasks and roles of controllers. The findings of this study also suggest that personality type is not a real factor in the formation of a controller’s role. Lastly, the results of this study suggest that controllers preferring extraversion seek to add more social elements such as customer contact in their work, and those controllers are possibly more likely to aim to work in managerial positions than the ones preferring introversion. This study adds to the existing research by offering reasons why personality types have remained homogeneous, at least with controllers. It also contributes to the literature regarding a controller’s role and addresses the connection between personality types and the career-paths of controllers.Description
Thesis advisor
Huikku, JariSilvola, Hanna
Keywords
management accounting, management accountant, controller, MBTI
