Critical Perspectives on Accounting 21 (2010) 253–265 Contents lists available at ScienceDirect Critical Perspectives on Accounting journal homepage: www.elsevier.com/locate/cpa Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession  Paul Andon, Kar Ming Chong * , Peter Roebuck Australian School of Business, University of New South Wales, Australia article info Article history: Received 18 February 2009 Received in revised form 17 November 2009 Accepted 20 January 2010 Keywords: Personality preferences Myers–Briggs Type Indicator Accounting graduates Non-accounting graduates Accounting profession Accounting stereotypes abstract The aim of this study is to investigate the relative personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. This study is motivated by the recent changes within the Australian accounting profession to encourage non-accounting graduates to enter the discipline, a key motivation for which is a perceived need to attract a greater diversity of individuals to pursue careers in accounting. Using the personality preferences (as measured using the Myers–Briggs Type Indicator [MBTI]) as an indicator of diversity, the results of this study signify that accounting and non-accounting graduates seeking to enter the accounting profession are likely to share similar personality preferences. The implications of this finding for a range of stakeholders associated with the accounting profession, and for matters such as stereotypical images of accountants, grad- uate recruitment, and university and professional curriculum development are discussed. © 2010 Elsevier Ltd. All rights reserved. Introduction The aim of this study is to investigate the relative personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. It was prompted by the debate surrounding recent changes to professional entry requirements and firm recruitment strategies, particularly in Australia, which are intended to improve opportunities for non- accounting graduates to enter the profession. For instance, the Institute of Chartered Accountants in Australia (ICAA) has introduced a new, abbreviated pathway for non-accounting graduates to enter its professional program, via the completion of a customised Graduate Certificate of Chartered Accounting Foundations. 1 CPA Australia has also indicated similar moves, by announcing their desire to establish new entry requirements that will provide more ways for people to achieve the CPA designation, whatever their educational background (see CPA Australia, 2008, 2009a,b). A significant motivating factor for these developments has been a commonly espoused need to increase the ‘pool of talent’ available to the profession (Jones, 2006). Strong competition for staff and slow growth in the number of accounting graduates have meant that the supply of accounting graduates has not kept pace with the demand for such individuals  We would like to acknowledge the helpful advice and comments from participants at the 19th Asian-Pacific Conference on International Accounting Issues in Kuala Lumpur, Malaysia, Roger Simnett and Winston Horne. We are grateful to the Institute of Chartered Accountant in Australia (ICAA) for funding this project. * Corresponding author at: School of Accounting, Australian School of Business, University of New South Wales, Sydney, NSW 2052, Australia. Tel.: +61 2 9385 5916; fax: +61 2 9385 5925. E-mail address: km.chong@unsw.edu.au (K.M. Chong). 1 At present, the Graduate Certificate of Chartered Accounting Foundations is delivered as a 12-month, part-time distance course, which is offered exclusively by Deakin University (ICAA, 2007a,b). 1045-2354/$ – see front matter © 2010 Elsevier Ltd. All rights reserved. doi:10.1016/j.cpa.2010.01.001