Neuropsychological Abilities in Accounting Students

• In Event: Continental Breakfast & Research and Education Forum
  In Paper Session: Table 10: Education

Abstract

Understanding the abilities of accounting students is important because the audit profession requires accountants to have a set of capabilities (IESBA 2014) as do audit firms when recruiting new staff (IAASB January 2013). This research examines accounting students’ neuropsychological abilities by providing research questions that investigate neuropsychological abilities relevant to the accounting profession. I explore the research questions by assessing the neuropsychological differences between accounting students (N = 14) and history students (N = 18). The findings indicate that accounting students have higher levels of perceptual reasoning, working memory, processing speed, executive functions and attention than the history students. However, I find no differences in verbal knowledge and inhibition. Educators and audit firms may provide more training to enhance these skills.

Author

• Cardamine Carmen Olsen, Norwegian School of Economics