Abstract:
The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test) and the Keirsey Temperament Sorter II (KTS test). The MBTI test focuses on way of thinking and perception while focuses on behavior. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behavior in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.
