Accounting students’ personality versus contemporary accounting system

Abstract

As per J. L. Holland’s occupational personality theory, six types of occupational personality exist with which six models of the work environment are matched. An individual’s personality type should be compliant with the model of the environment. In the article, research on occupational personality of over 300 students studying accounting at the University of Lodz has been presented. It emerged that the con-ventional personality type dominates among the examined students. The authors argue that the mentioned personality type has attributes, predispositions and preferences which completely do not fit the current accounting system.

Keywords

• osobowość
• teoria J.L. Hollanda
• rachunkowość
• system rachunkowości
• osobowość konwencjonalna
• Personality