Analysis of certified public accounting subgroup and accounting student personality traits using the California Psychological Inventory

Samples of 56 male certified public accounting firm employees and 24 male accounting undergraduate students were given the CPI to test for subgroup differences in personality traits. The samples were also compared with eight occupational groups reported in the CPI manual. A statistical analysis of CPI scale mean score differences indicates a dichotomy of the accounting sample with the older accountants more conservative, conforming and restrictive than the younger accountants.