An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Mohamed E. Bayou
University of Michigan - Dearborn

Philip Siegel
College of Charleston

James W. Smith
University of Washington

Abstract: This study examines social interaction preferences of international accounting personnel and compares these preferences to those of national (U.S) firm personnel. Understanding the differences between preferences for social interaction is important because such information sheds light on the types of personnel who are more likely to succeed in the different work environments. Thompson and Schutz’s (2000) FIRO-B instrument was used to collect social interaction preference data from international accounting firm personnel. The findings showed that CPA firms’ employees with North-American heritage and those with non-American heritage significantly differ in their wanted inclusion, control and affection. These findings have important implications for strategic assignments of individuals from different cultures to appropriate functions in CPA firms, employees’ role in teams and helping educators to advise students to pursue employment positions commensurate with their social skills.

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