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Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants' personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation (idealism, relativism), anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and relativism, idealism, anti-intellectualism, and social desirability response bias. Our results indicate that professional Canadian accountants may not share the same personality characteristics as U.S. accountants. We extend previous research investigating Canadian accountants, by explicitly recognizing the impact of social desirability response bias, and by including anti-intellectualism.

Emotional intelligence may allow accountants to perform better in leadership, team building, client relations, and decision-making. Unfortunately, very little is known about the antecedents to emotional intelligence; however, there have been attempts to improve the emotional intelligence of university students through classroom exercises. It has also been suggested that work experience is instrumental in improving emotional intelligence. In this study, we examined the emotional intelligence of a total of 430 first- and fourth-year accounting and liberal arts students at three universities with accounting programs that include different liberal arts requirements. We also analyzed the relationship between four components of work experience and emotional intelligence. Our findings raise concerns for accounting program development and provide guidance for those seeking to facilitate relevant work experiences for students.

With the changing business environment, skills rather than familiarity with rules are more important to accountants’ success. In response to mounting criticisms of accounting education and supported by calls from the Accounting Education Change Commission, efforts have been made by some accounting educators to adapt accounting education to this changing environment. However, there is little research to date about the individual characteristics that can be leveraged to improve the outcome of accounting education. We investigate three individual characteristics: anti-intellectualism, tolerance for ambiguity, and internal locus of control. The results show that all three variables may impact performance in accounting education and that the structure of an accounting program may reward characteristics that are not in line with skills required by the profession. Fortunately, the design of an accounting program may help students alter their skills to be more in line with professional requirements.

Abstract Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study investigates the impact of recruitment method on the number of participants, effort on the experimental task, and sample bias with respect to three individual difference variables (locus of control, social desirability response bias, and prosocial behavior). We employ five different recruitment methods: three forms of monetary compensation and two levels of an appeal for help with a research project. Methodology – We recruit students in five sections of the same course taught by the same instructor (not one of the researchers), manipulating recruitment method across sections. Immediately following recruitment, participants completed a simple experimental task and scales for the individual difference variables. Findings – We find that the method of recruiting resulted in different response rates, with appeal from a fellow student yielding the highest response rate, and appeal from a professor yielding the lowest response rate. Effort was greatest for the appeal from the professor and least for the draw. While the five subsamples that resulted from the five recruiting methods were not different with respect to the individual difference variables, the relationship of those variables to effort did vary. Research Implications – Our findings suggest that researchers must carefully consider recruitment method not only in terms of how many participants can be attracted, but also in terms of the potential impact of the manner in which recruitment was conducted on the attitudes and behaviors of the participants during the experiment.

Postcards was an innovate venture that brought together students and faculty from business and graphic arts to design, produce, and sell university postcards. In this experiential course, students learned and applied management skills and worked in cross-functionally integrated teams. More than 34,000 postcards were sold, resulting in a $1,700 profit. The students were overwhelmingly positive about the course and its learning opportunities. Suggestions for others who might teach a course like postcards include selecting a challenging project with clear-cut external validation of success or failure, designing early opportunities for team building and shared success, and providing sufficient instruction to allow students to succeed.

A potential opportunity for accountants and others who want to take a more proactive role in decision making are cross functional information systems. These cross functional systems use the benefits of database technology to allow collaboration among the company's managers, which has become increasingly important in the emerging global business environment. However, shared information systems have not received unanimous acceptance because of concerns about increased intergroup conflict and information overload. To maximize the benefits and minimize the concerns, decisions about sharing an information system must consider both people issues and technological issues. People issues include organization culture, work units, and individual decision makers. Technological issues include information system elements and level of access. Both the advantages and disadvantages of cross functional information systems must be evaluated at the work unit level and at the individual level, given the organization culture. The evaluation process should consider the possible levels of providing access and the combinations of the elements of the information system.

The Centers for Disease Control and Prevention (CDC) recommends routine HIV screening in primary care but little is known about general internists' views of this practice. We conducted a national, cross-sectional, Internet-based survey of 446 general internists in 2009 regarding their HIV screening behaviors, beliefs, and perceived barriers to routine HIV screening in outpatient internal medicine practices. Internists' awareness of revised CDC guidelines was high (88%), but only 52% had increased HIV testing, 61% offered HIV screening regardless of risk, and a median 2% (range 0-67%) of their patients were tested in the past month. Internists practicing in perceived higher risk communities reported greater HIV screening. Consent requirements were a barrier to screening, particularly for VA providers and those practicing in states with HIV consent statutes inconsistent with CDC guidelines. Interventions that promote HIV screening regardless of risk and streamlined consent requirements will likely increase adoption of routine HIV screening in general medicine practices.

BACKGROUND Adoption of CDC recommendations for routine, voluntary HIV screening of all Americans age 13–64 years has been slow. One method to increase adherence to clinical practice guidelines is through medical school and residency training. OBJECTIVE To explore the attitudes, barriers, and behaviors of clinician educators (CEs) regarding advocating routine HIV testing to their trainees. DESIGN/PARTICIPANTS We analyzed CE responses to a 2009 survey of Society of General Internal Medicine members from community, VA, and university-affiliated clinics regarding HIV testing practices. MAIN MEASURES Clinician educators were asked about their outpatient practices, knowledge and attitudes regarding the revised CDC recommendations and whether they encouraged trainees to perform routine HIV testing. Associations between HIV testing knowledge and attitudes and encouraging trainees to perform routine HIV testing were estimated using bivariate and multivariable logistic regression. RESULTS Of 515 respondents, 367 (71.3%) indicated they supervised trainees in an outpatient general internal medicine clinic. These CEs demonstrated suboptimal knowledge of CDC guidelines and over a third reported continued risk-based testing. Among CEs, 196 (53.4%) reported that they encourage trainees to perform routine HIV testing. Higher knowledge scores (aOR 5.10 (2.16, 12.0)) and more positive attitudes toward testing (aOR 8.83 (4.21, 18.5)) were independently associated with encouraging trainees to screen for HIV. Reasons for not encouraging trainees to screen included perceived low local prevalence (37.2%), competing teaching priorities (34.6%), and a busy clinic environment (34.0%). CONCLUSIONS Clinician educators have a special role in the dissemination of the CDC recommendations as they impact the knowledge and attitudes of newly practicing physicians. Despite awareness of CDC recommendations, many CEs do not recommend universal HIV testing to trainees. Interventions that improve faculty knowledge of HIV testing recommendations and address barriers in resident clinics may enhance adoption of routine HIV testing.