Personal Values Profiles and Value Types of the Most Influential People in Accounting

Document Type

Contribution to Book

Publication Date


Source Publication

Research on Accounting Ethics

Source ISSN



This chapter reports on the results of a study of values of the most influential people in accounting. The study measures the personal values and value types of people included in the 100 most influential people in accounting in Accounting Today and managing partners in the largest 100 public accounting firms.

We also compare the results of our study with those of a study of exemplary physicians' values. Both studies found that the influential accountants and exemplary physicians rate Power and Influence very low among their personal values.

We also compared our study with other studies that we have conducted on personal values of accounting, students, business students, Big 6 accountants and Japanese managers. The value types of the various groups surveyed show high agreement, with the exception of the Japanese managers group. All groups in our survey, however, ranked Achievement and Benevolence among the ten value types - near the top of their lists, while they ranked Tradition and Power near the bottom of their lists.


"Personal Values Profiles and Value Types of the Most Influential People in Accounting," in Research on Accounting Ethics. Vol. 7. Ed. Bill N Schwartz. New York: JAI Press, 2001: 141-156. Publisher link.