Machiavellianism And Accounting Competence: Effects On Budgetary Attitudes

Byington, J. Ralph; Johnson, Gene

doi:10.19030/jabr.v6i3.6295

Cited by 6 publications

(5 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…When analyzing the relationship between Machiavellianism and unethical behavior, Murphy (2012) investigated rationalization as being one of the three characteristics that compose the fraud triangle and proved that this relationship presupposes the existence of false declarations in financial reports. Along these lines, Byington and Johnson (2011) showed the tendency for Machiavellian individuals to manipulate budgetary items.…”

Section: Machiavellianismmentioning

confidence: 93%

Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

D'Souza

Lima

Jones

et al. 2019

Rev. contab. finanç.

View full text Add to dashboard Cite

This article analyzes the relationship between the maximization of personal and company gains and the moderate traits of the Dark Triad. The relevance of choosing this topic lies in investigating the attitude of executives who exhibit characteristics of a moderate intensity between the strong and weak traits. It is proven that the vision and charisma of narcissistic individuals, the strategy and tactics of Machiavellian individuals, and the creativity and good strategic thinking of psychopathic individuals are differentiating characteristics that enhance successful and integrative leadership and that are far from the more accentuated and opportunistic attitudes related to the strong traits, whose practices involve dishonest actions for personal gain. This evidence creates the possibility for strengthening the research in the accounting area, especially on the behavioral approach, in order to promote its interface with psychology and clarify how personality, values, and experiences influence managers’ choices when conducting business and how workers and companies are impacted by these decisions. The study is empirical-theoretical and involves 263 managers, adopting a survey as its data collection strategy and applying a self-reporting type questionnaire. The data analysis approaches included descriptive statistics, correlations, tests of means, and logistic regressions. In this study, managers with moderate psychopathic traits showed a lower tendency to maximize profit by manipulating results. An opposite tendency was revealed for those with moderate Machiavellian traits. The combined effect of the three Dark Triad traits was significant and positive, revealing opportunistic profit maximization. These findings contribute to future studies that aim to systematically analyze moderate levels of the triad and corroborate the findings that have revealed the common characteristics of manipulation, callousness, and dishonesty when investigating the interactive effect between the traits in question.

show abstract

Section: Machiavellianismmentioning

confidence: 93%

Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

D'Souza

Lima

Jones

et al. 2019

Rev. contab. finanç.

View full text Add to dashboard Cite

show abstract

“…Individuals with Machiavellian traits tend to make management decision of results (Shafer & Wang, 2011), deceive and defraud financial reports (Murphy, 2012), mask budget headings (Byington & Johnson, 1990) and demonstrate abusive supervision and authoritarian leadership (Kiazada, Restubog, Zagenczyk, Kiewitz, & Tang, 2010). When they are under pressure, they tend to create budgetary slack (Hartmann & Maas, 2010) and are more successful (Aziz 2002).…”

Section: Machiavellianismmentioning

confidence: 99%

“…Shafer and Wang (2011) found the relationship between Machiavellian traits and the decision-making of results' management. Byington and Johnson (1990) demonstrated the tendency of Machiavellian individuals toward handling budget line items.…”

Section: Traits Of the Dark Triad: Motivating The Opportunistic Decision-making?mentioning

confidence: 99%

The Dark Side of Power: The Dark Triad in Opportunistic Decision-Making

Lima

2015

ASAA Journal

View full text Add to dashboard Cite

This study promotes an analysis of the influence of personality traits of the Dark Triad in the process of opportunistic decision-making. The Dark Triad is a constellation that includes three non-pathological personality traits: Narcissism, Psychopathy and Machiavellianism. The triad, although conceptually distinct, has empirically externalized overlapping features in individuals by the tendency for self-promoting behavior, emotional coldness, duplicity, aggression and socially evil character. Considering that personality traits have significant implications with regard to judgment and opportunistic decision-making, this research aims at the effective dialogue of ideas proposed here. The theoretical empirical study was elected via a self-report questionnaire, applied with 131 MBA students. Through the descriptive statistics, factor analysis, correlations and the one-way ANOVA methods, we find that there is significant relationship between the high traits of the Dark Triad and the opportunistic decision-making, and the existence of a difference between levels (low, moderate and high) of the Dark Triad in opportunistic decision-making. Considering the presented results, this study achieved the desired goal, validated the elaborated assumptions and drew the attention of the scientific community to the potential of the Dark Triad in the business field, especially by observing the behavior of managers in the work environment. We highlight the importance of this research in the national context, since most studies, which address this theme, developed individualized investigations with the personality traits that make up the constellation Dark Triad.

show abstract