In collaboration with Payame Noor University and Iranian Electronic Learning Association

Document Type : scientific-research

Author

Department of Accounting, University of Hazrat-e Masoumeh, Qom, Iran.

10.30473/idej.2025.75331.1247

Abstract

This study investigates how HEXACO personality traits—honesty-humility, emotionality, extraversion, agreeableness, conscientiousness, and openness—shape risk-taking, risk perception, and perceived benefits among undergraduate accounting students, informing teaching strategies to enhance ethical and audit competencies. In First quarter of 2025, data were collected from 170 accounting students at Tehran universities using validated personality and risk-taking measures adapted for classroom contexts. The analysis confirmed the soundness of these instruments. Findings indicate that honesty-humility reduces unethical behavior, while conscientiousness supports more cautious decision-making. An ethical risk-taking paradox emerged, as situational pressures sometimes encouraged risky choices despite ethical concerns. Emotionality and extraversion shaped risk behaviors by influencing how students perceived risks and benefits. The study suggests ethics-focused case studies and audit simulations as effective teaching strategies, showing how personality-informed approaches can strengthen ethical judgment and technical precision in accounting education. Grounded in experiential learning and self-efficacy principles, these findings align with global movements toward competency-based education that surpass traditional models.

Keywords

Main Subjects

Article Title [Persian]

بهبود آموزش حسابداری: کاربست ویژگی‌های شخصیتی هگزاکو (HEXACO) در ارتقای شایستگی‌های اخلاقی و فنی

Author [Persian]

  • محمد نظری پور

گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

Abstract [Persian]

این مطالعه به بررسی تأثیر ویژگی‌های شخصیتی مدل HEXACO — شامل صداقت-فروتنی، هیجانی بودن، برون‌گرایی، توافق‌پذیری، وظیفه‌شناسی و گشودگی — بر ریسک‌پذیری، ادراک ریسک و منافع درک‌شده در میان دانشجویان کارشناسی حسابداری می‌پردازد و پیامدهایی برای تدوین راهبردهای آموزشی با هدف تقویت شایستگی‌های اخلاقی و مهارت‌های حسابرسی دارد. با استفاده از یک طرح همبستگی توصیفی-اکتشافی، داده‌های ۱۷۰ دانشجو در تهران در اوایل سال ۲۰۲۵ گردآوری و با بهره‌گیری از مدل‌سازی معادلات ساختاری تحلیل شدند. نتایج نشان می‌دهند که ویژگی صداقت-فروتنی موجب کاهش انتخاب‌های غیراخلاقی می‌شود، وظیفه‌شناسی تصمیم‌گیری محتاطانه را تقویت می‌کند، و پارادوکسی در ریسک‌پذیری اخلاقی نمایان می‌شود که نقش فشارهای موقعیتی را برجسته می‌سازد. همچنین، هیجانی بودن و برون‌گرایی از طریق ادراک ریسک و منافع، رفتارهای ریسک‌پذیر را تحت تأثیر قرار می‌دهند. این مطالعه استفاده از مطالعات موردی متمرکز بر اخلاق را برای بهبود تصمیم‌گیری اخلاقی و شبیه‌سازی‌های حسابرسی را برای ارتقاء دقت پیشنهاد می‌کند و راهبردهایی قابل تطبیق با برنامه‌های درسی حسابداری در سطح جهانی ارائه می‌دهد. این رویکردهای مبتنی بر HEXACO که بر نظریه‌های یادگیری تجربی و خودکارآمدی استوار هستند، در مقایسه با مدل‌های سنتی، هم‌راستایی بیشتری با اهداف آموزش مبتنی بر شایستگی دارند و از چشم‌انداز کمیسیون Pathways در زمینه توسعه مهارت‌های اخلاقی و حسابرسی پشتیبانی می‌کنند.

Keywords [Persian]

  • مدل HEXACO
  • آموزش حسابداری
  • تصمیم‌گیری اخلاقی
  • دقت حسابرسی
  • طراحی برنامه درسی
Almalki, A., Basodan, Y., & Boshnak, H. (2025). The Mediating Role of Conscientiousness in the Relationship Between Auditors’ Ethical Idealism and Fraud Detection. Journal of Risk and Financial Management, 18(5), 244.
Alquist, J. L., & Baumeister, R. F. (2024). Dealing with uncertain situations. The Journal of Positive Psychology19(6), 923-946.
Ashton, M. C., & Lee, K. (2005). Honesty‐humility, the Big Five, and the five‐factor model. Journal of personality73(5), 1321-1354.
Ashton, M. C., & Lee, K. (2007). Empirical, theoretical, and practical advantages of the HEXACO model of personality structure. Personality and social psychology review11(2), 150-166.
Ashton, M. C., & Lee, K. (2008). The HEXACO model of personality structure and the importance of the H factor. Social and Personality Psychology Compass2(5), 1952-1962.
Ashton, M. C., Lee, K., & De Vries, R. E. (2014). The HEXACO honesty-humility, agreeableness, and emotionality factors: A review of research and theory. Personality and Social Psychology Review18(2), 139-152.
Ayton, P., Bernile, G., Bucciol, A., & Zarri, L. (2020). The impact of life experiences on risk taking. Journal of Economic Psychology79, 102274.
Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological review84(2), 191.
Behn, B. K., Ezzell, W. F., Murphy, L. A., Rayburn, J. D., Stith, M. T., & Strawser, J. R. (2012). The Pathways Commission on Accounting Higher Education: charting a national strategy for the next generation of accountants. Issues in Accounting Education27(3), 595-600.
Blais, A. R., & Weber, E. U. (2006). A Domain-Specific Risk-Taking (DOSPERT) scale for adultpopulations. Judgment and Decision making1(1), 33-47.
Bouiri, O., Lotfi, S., & Talbi, M. (2021). Correlative study between personality traits, student mental skills and educational outcomes. Education Sciences11(4), 153.
Costa Jr, P. T., & McCrae, R. R. (1992). The five-factor model of personality and its relevance to personality disorders. Journal of personality disorders, 6(4), 343-359.
Dahlbäck, O. (1990). Personality and risk-taking. Personality and individual differences11(12), 1235-1242.
Dalal, R. S., Meyer, R. D., Bradshaw, R. P., Green, J. P., Kelly, E. D., & Zhu, M. (2015). Personality strength and situational influences on behavior: A conceptual review and research agenda. Journal of Management41(1), 261-287.
De Vries, R. E., De Vries, A., & Feij, J. A. (2009). Sensation seeking, risk-taking, and the HEXACO model of personality. Personality and Individual Differences47(6), 536-540.
De Vries, R. E. (2013). The 24-item brief HEXACO inventory (BHI). Journal of Research in Personality, 47(6), 871-880.
Duiverman, S. (2023). How do personality characteristics of students aspiring an audit career align with entrepreneurial aspirations and public service engagement?. Maandblad voor Accountancy en Bedrijfseconomie97(1/2), 43-55.
Edwards, J. R., & Lambert, L. S. (2007). Methods for integrating moderation and mediation: a general analytical framework using moderated path analysis. Psychological methods, 12(1), 1.
Emblemsvåg, J. (2020). Risk and complexity–on complex risk management. The Journal of Risk Finance21(1), 37-54.
Funder, D. C. (2012). Accurate personality judgment. Current Directions in Psychological Science21(3), 177-182.
Gasper, K., & Clore, G. L. (1998). The persistent use of negative affect by anxious individuals to estimate risk. Journal of personality and social psychology, 74(5), 1350.
Ghesquiere, A. R., McAfee, C., & Burnett, J. (2019). Measures of financial capacity: A review. The Gerontologist59(2), e109-e129.
Gray, J. A. (1970). The psychophysiological basis of introversion-extraversion. Behaviour research and therapy, 8(3), 249-266.
Hasanah, K., Kusmaningtyas, A., & Riyadi, S. (2022). The effect of extraversion, agreeableness, conscientiousness, emotional stability and openness to experience towards learning orientation, performance orientation and job performance. World Journal of Advanced Research and Reviews16(3), 905-923.
Hanoch, Y., Johnson, J. G., & Wilke, A. (2006). Domain specificity in experimental measures and participant recruitment: An application to risk-taking behavior. Psychological science, 17(4), 300-304.
Hofstede, G. (2001). Culture's recent consequences: Using dimension scores in theory and research. International Journal of cross-cultural management, 1(1), 11-17.
Hong, R. Y., & Paunonen, S. V. (2009). Personality traits and health‐risk behaviours in university students. European Journal of Personality: Published for the European Association of Personality Psychology23(8), 675-696.
Howard, M. C., & Van Zandt, E. C. (2020). The discriminant validity of honesty-humility: A meta-analysis of the HEXACO, Big Five, and Dark Triad. Journal of Research in Personality87, 103982.
Joseph, E. D., & Zhang, D. C. (2021). Personality profile of risk-takers. Journal of Individual Differences. 42(4):194-203.
Jung, K. B., Kang, S. W., & Choi, S. B. (2020). Empowering leadership, risk-taking behavior, and employees’ commitment to organizational change: The mediated moderating role of task complexity. Sustainability12(6), 2340.
Kolb, D. A. (1984). Experiential Learning: Experience as the Source of Learning and Development. Englewood Cliffs, NJ: Prentice Hall.
Lawson, R. A., Blocher, E. J., Brewer, P. C., Morris, J. T., Stocks, K. D., Sorensen, J. E., ... & Wouters, M. J. (2015). Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149-171.
Lindskog, A., Martinsson, P., & Medhin, H. (2022). Risk-taking and others: Does the social reference point matter? Journal of Risk and Uncertainty64(3), 287-307.
Lee, K., & Ashton, M. C. (2004). Psychometric properties of the HEXACO personality inventory. Multivariate behavioral research39(2), 329-358.
Lee, K., Ashton, M. C., Morrison, D. L., Cordery, J., & Dunlop, P. D. (2008). Predicting integrity with the HEXACO personality model: Use of self‐and observer reports. Journal of Occupational and Organizational Psychology81(1), 147-167.
Lu, H. Y. (2021). An investigation of factors influencing the risk perception and revisit willingness of seniors. Asia Pacific Management Review26(3), 160-170.
Mammadov, S. (2022). Big Five personality traits and academic performance: A meta‐analysis. Journal of personality, 90(2), 222-255.
McAbee, S. T., Casillas, A., Way, J. D., & Guo, F. (2019). The HEXACO Model in education and work. Zeitschrift für Psychologie, 227(3), 174–185.
Nicholson, N., Soane, E., Fenton‐O'Creevy, M., & Willman, P. (2005). Personality and domain‐specific risk taking. Journal of Risk Research, 8(2), 157-176.
Nguyen, L. T., Gallery, G., & Newton, C. (2016). The influence of financial risk tolerance on investment decision-making in a financial advice context. Australasian Accounting, Business and Finance Journal10(3).
O’Shea, S. C. (2017). Characteristics and skills necessary in accountancy. International Journal of Business and Management13(1), 22-32.
Pathways Commission (2012). The Pathways Commission on Higher Education: Charting a National Strategy for the Next Generation of Accountants. The American Accounting Association and the American Institute of CPAs.
Perlow, R., & Kopp, L. S. (2004). Conscientiousness and ability as predictors of accounting learning. Human Performance17(4), 359-373.
Rich, B., & Rich, B. (2013). High Risk, High Reward. Foreclosing the Future: The World Bank and the Politics of Environmental Destruction, 57-78.
Sanatkar, S., & Rubin, M. (2020). Openness to experience moderates the association between problem-solving style and negative affect. Journal of Individual Differences.
Soane, E., & Chmiel, N. (2005). Are risk preferences consistent?: The influence of decision domain and personality. Personality and Individual Differences38(8), 1781-1791.
Stöber, J. (1997). Trait anxiety and pessimistic appraisal of risk and chance. Personality and Individual Differences, 22(4), 465-476.
Tucaković, L., Bjekić, J., & Knežević, G. (2020). Evaluation of the accuracy of personality judgments based on written verbal production. Primenjena psihologija, 13(3), 333-348.
Vollrath, M., Knoch, D., & Cassano, L. (1999). Personality, risky health behaviour, and perceived susceptibility to health risks. European journal of personality, 13(1), 39-50.
Weber, E. U., Blais, A. R., & Betz, N. E. (2002). A domain‐specific risk‐attitude scale: Measuring risk perceptions and risk behaviors. Journal of behavioral decision making15(4), 263-290.
Weller, J. A., & Tikir, A. (2011). Predicting domain‐specific risk taking with the HEXACO personality structure. Journal of Behavioral Decision Making24(2), 180-201.
Widyasari, P. A. (2021). Ethical dilemma decision making based on personality: the case of installation of a keylogger system.
Zabel, S., Pensini, P., & Otto, S. (2025). Unveiling the role of honesty-humility in shaping attitudes towards artificial intelligence. Personality and Individual Differences238, 113072.