Raziskava vpliva samoselekcije na osebnostne lastnosti, vrednote in kakovost študentov računovodstva

The paper presents the results of the study of the impact of the self-selection process on personality traits, values, and quality of accounting students. Selected personality traits, personal values, and indicators of students' studying diligence/commitment and capacity were compared between first-year accounting and non-accounting students at the Faculty of Economics and Business, University of Maribor. The only statistically significant difference in personality traits were found for the »honesty-humility« personality trait and its »greed avoidance« facet. The average score for both was higher for the accounting students group than for their non-accounting counterparts. Concerning personal values, the only statistically significant difference was found for the »self-enhancement« higher-order value. Its average score was lower for the accounting students group than for their non-accounting counterparts. From the perspective of the accounting profession, we see all reported results as a positive outcome. Furthermore, both indicators of students' studying diligence/commitment and capacity are statistically significantly stronger for accounting students than for non-accounting students, indicating, that the accounting major attracts above-average diligent and capable students and repels students, who are struggling or slacking.

dr. Robert Horvat, Nika Pučko

SIR*IUS 2/2025