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How do Personal Traits affect the Use of Performance Information?

Higher seminar

How do Personal Traits affect the Use of Performance Information? Contrasting "Enthusiast" and "Diligent" Public Managers

Addressing the paucity of studies on the role of personality traits in influencing accounting-related behaviors, this paper investigates the potential impact of managers¿ personality traits on their use of performance information in a public-sector context. The results, based on responses by 385 managers from Italian municipalities, show that personality traits explain both the extent and the types of uses of performance information.

The main drivers for performance information uses appear to be conscientiousness and openness, with extraversion showing some significant influence for monitoring and attention focusing types of uses. A finer-grained analysis, through the use of the FIMIX-PLS method in combination with PLS-POS, shows the presence of two segments of users (¿enthusiasts¿ and ¿diligent¿), in which personality traits play distinctive roles in driving different uses of performance information. For enthusiasts, performance information uses are driven by extraversion and openness, while for diligent, conscientiousness and agreeableness.

Ileana Steccolini is a Professor of Accounting at Essex Business School, joint editor of Financial Accountability & Management, the Chair of the Standing Scientific Committee of the European Accounting Association, the Chair and founder of the Accounting and Accountability Special Interest Group within the International Research Society of Public Management, and a member of the IRSPM board.

Her expertise develops at the interface among accounting and public administration and management. She has published on public sector accounting, budgeting, performance management and accountability, reform and change processes, governmental financial resilience, inclusion, participation and gender in public services. She serves in the editorial boards of Public Administration Review, Accounting, Auditing and Accountability Journal, Qualitative Research in Accounting and Management, and the Journal of Public Budgeting Accounting and Financial Management, and the Journal of Government and Nonprofit Accounting.

Lecturer: Ileana Steccolini

Date: 11/13/2019

Time: 1:15 PM - 3:00 PM

Categories: Social Sciences

Organizer: Förvaltningshögskolan

Location: Stora Skansen, Sprängkullsgatan 19

Contact person: Tom Karlsson

Page Manager: Lars-Olof Karlsson|Last update: 3/3/2008
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