Thinking Styles Of Supervisory Vs. Non-Supervisory CPAs

Abstract

A previous study suggests that accountants as a group tend to have a thinking style that is characterized by preciseness and conformity, but that the most successful accountants are those who are more prone to challenge rules and question assumptions. A survey of certified public accountants in Kansas replicated this finding. In addition, this study provides evidence that, as suggested by the positive relationship between innovativeness and success, CPAs at the supervisory level are more innovative than those at the working level. Finally, the results of this research may have implications for the education, certification and career orientation of accountants.