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A Preliminary Study of the Triarchic Psychopathy Personality Dimensions of College Accounting Students in China

Miu Hing Ho 1 and Dean Fido 2
1. Beijing Institute of Technology, Zhuhai, China
2. University of Derby, School of Psychology, Derby, UK

Abstract—Professional accountants take an important role in the business and economic activities, and university accounting students are potential candidates of professional accountant in future. As such, to be successful in the accounting profession, it might be that an individual must have certain personality characteristics and skills. One such trait recently proposed in personality literature is that of psychopathy. Data from 105 college accounting students in China were collected and underwent descriptive statistics and correlation analysis on the triarchic psychopathy personality dimensions of boldness, disinhibition, and meanness. Findings of this study suggested that university accounting students mostly possess boldness personality; a finding which aligns well with the personality characteristics of those who work in the accounting field. In addition, findings indicated that the personality dimensions of boldness are significantly correlated with meanness, which in turn was significantly correlated with disinhibition. The findings of the correlation among the three personality dimensions align with the required characteristics to fulfill the role of a professional accountant. The results however cannot be generalized to all accounting students in China due to its conservative sample size and used of non-probability sampling. Nevertheless, findings reported here provide information to the accountancy professional bodies on their members recruitment and continuous professional development strategies. As for the students who would like to choose accounting as their major or those who would like to enter the accounting profession, the findings from this study helps to assess their suitability of becoming a professional accountant in future.
Index Terms—personality, psychopathy, accounting profession, accounting students, accounting education

Cite: Miu Hing Ho and Dean Fido, "A Preliminary Study of the Triarchic Psychopathy Personality Dimensions of College Accounting Students in China," International Journal of Learning and Teaching, Vol. 8, No. 3, pp. 200-207, September 2022. doi: 10.18178/ijlt.8.3.200-207

Copyright © 2022 by the authors. This is an open access article distributed under the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits use, distribution and reproduction in any medium, provided that the article is properly cited, the use is non-commercial and no modifications or adaptations are made.