Accounting Information Systems Research Opportunities Using Personality Type Theory and the Myers-Briggs Type Indicator

The cognitive science paradigm, with its computational and information processing models of the human mind, dominates much of current accounting information systems (AIS) research. While these models aid our understanding of cognition, it is unclear how much of the mind they explain. Personality type theory (PTT) is one supplement to cognitive science. PTT is especially useful for AIS researchers because an extensively tested and validated psychometric instrument based on PTT, the Myers‐Briggs Type Indicator (MBTI), is available for use in practice and research. We provide an overview of PTT and the MBTI and discuss how AIS researchers can use PTT to complement and extend current research initiatives. We highlight opportunities for PTT‐based AIS research by posing research questions, the investigation of which contributes to the AIS literature.

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