| Person-environment theory was used to develop and test hypotheses related to differences in work characteristics and personality profiles of individuals working in three different work arrangements: as owner/non-employers (self-employed owners of businesses who had no employees), owner/employers (self-employed owners of businesses with employees), and employees of others. Self-report data on perceived work characteristics (opportunities for achievement, affiliation, autonomy and dominance) and personality variables (needs for achievement, affiliation, autonomy, dominance, and self-efficacy) were collected through surveys. The sample consisted of 322 CPAs working in New York State as sole practitioners with no employees (n = 98); sole practitioners with employees, partners with substantial ownership interest, and owners of other firms (n = 129); and employees (n = 95). Hypotheses were tested using multivariate analysis of variance and covariance. Perceived work characteristics differed significantly and substantially across the three work arrangements with the effect sizes for opportunities for autonomy and dominance most pronounced, exceeding the threshold for large. The personality variables also varied significantly and substantially across the work arrangements although the magnitudes of differences were smaller with the differences with respect to needs for autonomy and dominance being most pronounced. Consistent with person-environment fit, the levels of opportunities and needs were congruent (that is, work arrangements providing greater opportunities for dominance were composed of individuals with greater needs for dominance. Self-efficacy was related to individuals attaining their preferred work arrangement. The results were consistent with the model based on person-environment fit theories but given the cross-sectional design causality could not be established. |
