The implications of student personality types for excellent teaching in accounting higher education: A systematic literature review

Widyasari, Permata Ayu and Carvajal, Mariela and Suleman, Muhammad Tahir (2026) The implications of student personality types for excellent teaching in accounting higher education: A systematic literature review. Journal of Accounting Education, 74 (101055). ISSN 0748-5751 (In Press)

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Abstract

Prior research suggests that personality plays an important role in shaping accounting students' learning and professional development. This study synthesises 83 empirical articles published between 1972 and 2024 that examine the role of personality in accounting education. Using the Antecedents–Decisions–Outcomes (ADO) framework, the SPAR-4-SLR protocol, the PICOS search tool, and the PRISMA reporting flow, the study draws on Scopus and ABDC-listed journals. The thematic analysis identifies six key areas through which personality influences accounting students: personality dynamics, academic performance, accounting careers, ethical behaviour, professional behaviour, and entrepreneurship. Based on these findings, the study proposes a conceptual framework and personality-based pedagogical strategies to support teaching excellence. Specifically, the study recommends three teaching strategies: a balanced personality approach to financial accounting, a structured analytical transition to management accounting, and a practical scepticism approach to auditing. The present study also highlights the lack of research on personality in the tax profession or tax courses, which could guide future researchers.

Item Type:	Article
Uncontrolled Keywords:	Accounting education; Auditing course; Financial accounting course; Management accounting course; Personality; Systematic literature review; Teaching excellence
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) L Education > LB Theory and practice of education L Education > LB Theory and practice of education > LB2300 Higher Education
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	PERMATA AYU WIDYASARI
Date Deposited:	26 Oct 2026 02:57
Last Modified:	26 Oct 2026 02:57
URI:	http://repository.ubaya.ac.id/id/eprint/51396

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