ABSTRACT

The problem under investigation is "an evaluation of the personality traits of both male and female accountants in a developing economy". The researcher is well aware that the accounting profession is a demanding one. It requires high . level of intelligence and initiative. It also demands time and personal qualities in order to be thorough on the job. The purpose of this study is to identify the personality traits of both male and female accountants and how they adjust to meet the challenges of accounting profession in order to contribute their quota in making the profession more meaningful and reliable in a developing economy like Nigeria. The study posed the following questions .What are the personality traits which accountants should possess? Are male accountants better than their female counterparts in exhibiting these glaring qualities? Empirical analysis was carried out on the data collected based on the questionnaires. The writer also made detailed library study which revealed numerous personal qualities necessary for the accountancy profession both accountants were evaluated on the bases of these traits. Simple percentages and chi-square tests were used respectively in analysis and testing of the hypotheses. Based on the analysis of the data using appropriate tools as mentioned above, some findings were made as follows: There is no significant difference between the personality traits of male accountants and lose of the female accountants Gender does not influence the personality traits of the professional accountants. Accounting is not a gender profession. Both male and female accountants are needed in a developing economy like Nigeria Most women lack the ability to cope with extraneous demands, patience, analytical ability and ability to work with others. The personality traits which are desirable in a professional accountant have been identified and evaluated ranging from consistency to adaptability. Most prominent positions in accounting profession are not dominated by only males but some women have held very important positions as president of ICAN, Finance Minister, etc. In conclusion, the study disclosed that there is an increasing demand for both male and female accountants in the economy. The writer recommended among other things that both male and female accountants who aspire to high professional status should proudly work hard for there is room for them in a developing economy. Both undergraduates and practicing accountants are advised to develop these personality traits which are desirable in a successful professional accountant.