Bachelor of Arts, Walsh University, 2023, Honors
“Agency theory has been one of the most important theoretical paradigms in accounting
during the last 25 years” (Lambert, 2006, p. 260). Lambert writes that agency theory in the
accounting profession focuses on the client-business relationship, specifically how incentives
affect information, accounting, and compensation designs and structures. The present work
examines “agency” in the accounting profession from a different perspective—as a
psychological concept relating to accountants' perceptions of their own control over one's mind,
body, and immediate environment, known as “Sense of Agency” (SoA) (Synofzik et al., 2013;
Tapal et al., 2017). This concept is further divided into the sub-constructs of sense of positive
agency (SoPA) and sense of negative agency (SoNA) with sense of positive agency referring to a
sense that respondents believe they can successfully enact desired outcomes and sense of
negative agency being they believe they cannot.
An online survey administration organization was used to collect data from 90
professionally active accountants living throughout the United States on the variables of gender,
generation (age), and Certified Public Accountant (CPA) certification. In addition to collecting
responses on Sense of Agency (SoA), the Big Five personality concept of Agreeableness was
also included because of its documented connection (Alderotti et al., 2023; Donald et al., 2017;
Jejeebhoy et al., 2010). Descriptive statistics and factor analysis were used to examine the
relationship between SoPA and SoNA and the variables of gender, generation, CPA certification,
and agreeableness. Results indicated partial support of the proposed hypotheses, most
specifically a relationship between SoA, both positive (SoPA) and negative (SoNA), of
accountants and generation (age). The results of this research add to the body of knowledge and
can be compared to initial studies on Sense of Agency in Israel (Tapal et al., 2017 (open full item for complete abstract)
Committee: Patricia Goedl (Advisor); Julie Szendrey (Advisor)
Subjects: Accounting; Psychology