Research Article
BibTex RIS Cite

MACHIAVELLIAN PERSONALITY TENDENCIES AND ETHICAL DECISION-MAKING BEHAVIOR: A SURVEY ON THE ACCOUNTING PROFESSIONALS

Year 2015, Volume: 17 Issue: 4, 921 - 943, 15.12.2015

Ferhat Bitlisli Mehmet Dinç

Abstract

Researches revealed that individuals’ Machiavellian personality tendencies affected on their ethical decision-making behaviour about any subject. The aim of this study is to determine the relationship between Machiavellian personality trait of accounting professionals and their ethical decision-making behaviours. The analysis showed that there is a moderately relationship between Machiavellian personality traits level of accounting professionals and their ethical decision-making behaviours. Additionally, at the end of the study
it is not founded significantly differences between accounting professionals’ demographic characteristics such as age, gender, education level, work experience and their ethical decision-making behaviours

Keywords

Machiavellian Personality Ethics Ethical Decision-Making Behaviour Accounting Accounting Professionals

References

  • Akman, V. 2011. Ethics and the Accountants in Turkey, Interdisciplinary Journal of Contemporary Research in Business, 3 (3).
  • Berry, C.M., D.S. Ones ve P.R. Sackett. 2007. “Interpersonal Deviance, Organizational Deviance and Their Common Correlates: A Review and Metya-Analysis”, Journal of Applied Psychology.
  • Brislin, R. 1993. Culture’s Influence on Behavior, Harcourt Brace & Company, Orlando, USA.
  • Christie, R. ve F.L. Geis. 1970. Studies in Machiavellianism, Academic Press, Inc., New York.
  • Cohen, J.R., L.W. Pant ve D.J. Sharp. 2001. “An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals”, Journal of Business Ethics, 30(4).
  • Craft, J.I. 2013. “A Review of the Empirical Decision-Making Literature: 2004-2011”, Journal of Business Ethics.
  • Dahling, J.J., B.G. Whitaker ve P.E. Levy. 2009. “The Development and Validation of a New Machiavellianism Scale”, Journal of Management, 35(2).
  • Daştan, A. 2009. “Etik Eğitiminin Muhasebe Eğitimindeki Yeri ve Önemi: Türkiye Değerlendirmesi”, Marmara Üniversitesi İ.İ.B.F. Dergisi, 26(1).
  • Eryılmaz, B. ve H. Biricikoğlu. 2011. “ İş Ahlakı Dergisi Turkish Journal of Business Ethics, 4(7).
  • Fuad, R.Y. 2013. “Love of Money, Ethical Reasoning, Machiavellian, Questionable Actions: The Impact on Accounting Students’ Ethical Decision Making by Gender Moderation”, Diponegoro Journal of Accounting, 2(3).
  • Greenbaum, R.L., A. Hill, M.B. Mawritz ve M.J. Quade. 2014. “Employee Machiavellianism to Unethical Behavior: The Role of Abusive Supervision as a Trait Activator”, Journal of Management.
  • Güney, S. ve G. Mandacı. 2009. “Makyavelizm ve Etik Algısı İlişkileri: Bankacılık Sektöründe Bir Araştırma”, HÜ İİBF Dergisi, 27(2).
  • Hartman, F.G.H. ve V.S. Maas. 2010. “Why Business Unit Controllers Create Budget Slack: Involment in Management, Social Pressure and Machiavellians”, Behavioral Research in Accounting, 22(2).
  • Hawley, P.H. 2006. “Evolution and Personality: A New Look at Machiavellianism” içinde D.K. Mirozcek ve T.D. Little (Eds.), Handbook of Personality Development, Erlbaum, Hillsdale, NJ.
  • Hunter, J.E., D.W. Gerbing ve F.J. Boston. 1982. “Machiavellian Beliefs and Personality: Construct Invalidity of the Machiavellianism Dimension”, Journal of Personality and Social Psychology, 43.
  • Jones, T.M. 1991. “Ethical Decision-Making by Individuals in Organizations: An Issue-Contingent Model”, Academy of Management Review, 16(2).
  • Jones, G.E. ve M.J. Kavanagh. 1996. “An Experimental Examination of the Effects of Individual and Situational Factors on Unethical Behavioral Intentions in the Workplace”, Journal of Business Ethics, 15(5).
  • Kayış, A. 2006. Güvenilirlik Analizi, içinde Ş. Kalaycı (Ed.), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Asil Yayın Dağıtım, 2. Baskı, Ankara.
  • Kutlu, H.A. 2008. “Muhasebe Meslek Mensupları ve Çalışanlarının Etik İkilemleri:Kars ve Erzurum İllerinde Bir Araştırma”, Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Ankara Üniversitesi SBF Dergisi, 63(2).
  • Lehnert, K., Y.H. Park ve N. Singh. 2014. “Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions”, Journal of Business Ethics.
  • Murphy, P.R., 2012. Attitude, Machiavellianism and the Rationalization of Misreporting. Accounting, Organizations and Society, 37.
  • O’Fallon, M.J. ve K.D. Butterfield. 2005. “A Review of the Empirical Ethical Decision-Making Literature: 1996-2003”, Journal of Business Ethics, 59(4).
  • Özkan, A. ve T. Hacıhasanoğlu. 2012. “Muhasebe Meslek Mensuplarının Kişilik Özellikleri ve Etik Karar Verme Davranışları Arasındaki İlişkiler”, Niğde Üniversitesi İİBF Dergisi, 5(2).
  • Rayburn, J.M. ve L.G. Rayburn. 1996. “Relationship Between Machiavellianism and Type A Personality and Ethical-Orientation”, Journal of Business Ethic, 15(11).
  • Shafer, W.E. ve R.S. Simons. 2008. “Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Practitioners”, Accounting, Auditing & Accountability Journal, 21(5).
  • Shafer, W.E. ve Z. Wang. 2011. “Effects of Ethical Context and Machiavellianism on Attitudes toward Earnings Management in China”, Managerial Auditing Journal, 26(5).
  • Singhapakdi, A. ve S.J. Vitell. 1990. “Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives”, Journal of Macromarketing, 10(1).
  • Verbeke, W., C. Ouwerkerk ve E. Peelen. 1996. “Exploring the Contextual and Individual Factors on Ethical Decision Making of Salespeople”, Journal of Business Ethics, 15(11).
  • Wakefield, R.L. 2008. “Accounting and Machiavellianism”, Behavioral Research in Accounting, 20(1).
  • Wilson, D.S., D. Near, D. ve R.R. Miller. 1996. “Machiavellianism: A Synthesis of the Evolutionary and Psychological Literatures”, Psychological Bulletin, 119(2).
  • Yıldırım, M.H. 2012. “İş Etiği ve Üniversite Öğrencilerinin Etik Algılarını Ölçmeye Yönelik Bir Araştırma”, Organizasyon ve Yönetim Bilimleri Dergisi, 4(1).

MAKYAVELİST KİŞİLİK EĞİLİMLERİ VE ETİKSEL KARAR VERME DAVRANIŞI İLİŞKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNE BİR ARAŞTIRMA

Year 2015, Volume: 17 Issue: 4, 921 - 943, 15.12.2015

Ferhat Bitlisli Mehmet Dinç

Abstract

Araştırmalar bireylerin herhangi bir konudaki etiksel karar verme davranışları üzerinde onların makyavelist kişilik eğilimlerinin etkisi olduğunu göstermektedir. Bu çalışmanın amacı, muhasebe meslek mensuplarının makyavelist kişilik özellikleri ile etiksel karar verme davranışları arasında ilişki olup olmadığını belirlemektir. Yapılan ampirik analiz sonucunda muhasebe meslek mensuplarının bazı makyavelist kişilik eğilimleri düzeyi ile etiksel karar verme davranışları arasında orta düzeyde bir ilişki olduğu saptanmıştır. Ayrıca çalışma sonucunda muhasebecilerin yaş, cinsiyet, mesleki tecrübe şeklinde ifade edilen demografik özellikleri ile etiksel karar verme davranışı arasında önemli düzeyde farklılıklar tespit edilememiştir.

Keywords

Makyavelist Kişilik Etik Etiksel Karar Verme Davranışı Muhasebe Muhasebe Meslek Mensupları

References

  • Akman, V. 2011. Ethics and the Accountants in Turkey, Interdisciplinary Journal of Contemporary Research in Business, 3 (3).
  • Berry, C.M., D.S. Ones ve P.R. Sackett. 2007. “Interpersonal Deviance, Organizational Deviance and Their Common Correlates: A Review and Metya-Analysis”, Journal of Applied Psychology.
  • Brislin, R. 1993. Culture’s Influence on Behavior, Harcourt Brace & Company, Orlando, USA.
  • Christie, R. ve F.L. Geis. 1970. Studies in Machiavellianism, Academic Press, Inc., New York.
  • Cohen, J.R., L.W. Pant ve D.J. Sharp. 2001. “An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals”, Journal of Business Ethics, 30(4).
  • Craft, J.I. 2013. “A Review of the Empirical Decision-Making Literature: 2004-2011”, Journal of Business Ethics.
  • Dahling, J.J., B.G. Whitaker ve P.E. Levy. 2009. “The Development and Validation of a New Machiavellianism Scale”, Journal of Management, 35(2).
  • Daştan, A. 2009. “Etik Eğitiminin Muhasebe Eğitimindeki Yeri ve Önemi: Türkiye Değerlendirmesi”, Marmara Üniversitesi İ.İ.B.F. Dergisi, 26(1).
  • Eryılmaz, B. ve H. Biricikoğlu. 2011. “ İş Ahlakı Dergisi Turkish Journal of Business Ethics, 4(7).
  • Fuad, R.Y. 2013. “Love of Money, Ethical Reasoning, Machiavellian, Questionable Actions: The Impact on Accounting Students’ Ethical Decision Making by Gender Moderation”, Diponegoro Journal of Accounting, 2(3).
  • Greenbaum, R.L., A. Hill, M.B. Mawritz ve M.J. Quade. 2014. “Employee Machiavellianism to Unethical Behavior: The Role of Abusive Supervision as a Trait Activator”, Journal of Management.
  • Güney, S. ve G. Mandacı. 2009. “Makyavelizm ve Etik Algısı İlişkileri: Bankacılık Sektöründe Bir Araştırma”, HÜ İİBF Dergisi, 27(2).
  • Hartman, F.G.H. ve V.S. Maas. 2010. “Why Business Unit Controllers Create Budget Slack: Involment in Management, Social Pressure and Machiavellians”, Behavioral Research in Accounting, 22(2).
  • Hawley, P.H. 2006. “Evolution and Personality: A New Look at Machiavellianism” içinde D.K. Mirozcek ve T.D. Little (Eds.), Handbook of Personality Development, Erlbaum, Hillsdale, NJ.
  • Hunter, J.E., D.W. Gerbing ve F.J. Boston. 1982. “Machiavellian Beliefs and Personality: Construct Invalidity of the Machiavellianism Dimension”, Journal of Personality and Social Psychology, 43.
  • Jones, T.M. 1991. “Ethical Decision-Making by Individuals in Organizations: An Issue-Contingent Model”, Academy of Management Review, 16(2).
  • Jones, G.E. ve M.J. Kavanagh. 1996. “An Experimental Examination of the Effects of Individual and Situational Factors on Unethical Behavioral Intentions in the Workplace”, Journal of Business Ethics, 15(5).
  • Kayış, A. 2006. Güvenilirlik Analizi, içinde Ş. Kalaycı (Ed.), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Asil Yayın Dağıtım, 2. Baskı, Ankara.
  • Kutlu, H.A. 2008. “Muhasebe Meslek Mensupları ve Çalışanlarının Etik İkilemleri:Kars ve Erzurum İllerinde Bir Araştırma”, Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Ankara Üniversitesi SBF Dergisi, 63(2).
  • Lehnert, K., Y.H. Park ve N. Singh. 2014. “Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions”, Journal of Business Ethics.
  • Murphy, P.R., 2012. Attitude, Machiavellianism and the Rationalization of Misreporting. Accounting, Organizations and Society, 37.
  • O’Fallon, M.J. ve K.D. Butterfield. 2005. “A Review of the Empirical Ethical Decision-Making Literature: 1996-2003”, Journal of Business Ethics, 59(4).
  • Özkan, A. ve T. Hacıhasanoğlu. 2012. “Muhasebe Meslek Mensuplarının Kişilik Özellikleri ve Etik Karar Verme Davranışları Arasındaki İlişkiler”, Niğde Üniversitesi İİBF Dergisi, 5(2).
  • Rayburn, J.M. ve L.G. Rayburn. 1996. “Relationship Between Machiavellianism and Type A Personality and Ethical-Orientation”, Journal of Business Ethic, 15(11).
  • Shafer, W.E. ve R.S. Simons. 2008. “Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Practitioners”, Accounting, Auditing & Accountability Journal, 21(5).
  • Shafer, W.E. ve Z. Wang. 2011. “Effects of Ethical Context and Machiavellianism on Attitudes toward Earnings Management in China”, Managerial Auditing Journal, 26(5).
  • Singhapakdi, A. ve S.J. Vitell. 1990. “Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives”, Journal of Macromarketing, 10(1).
  • Verbeke, W., C. Ouwerkerk ve E. Peelen. 1996. “Exploring the Contextual and Individual Factors on Ethical Decision Making of Salespeople”, Journal of Business Ethics, 15(11).
  • Wakefield, R.L. 2008. “Accounting and Machiavellianism”, Behavioral Research in Accounting, 20(1).
  • Wilson, D.S., D. Near, D. ve R.R. Miller. 1996. “Machiavellianism: A Synthesis of the Evolutionary and Psychological Literatures”, Psychological Bulletin, 119(2).
  • Yıldırım, M.H. 2012. “İş Etiği ve Üniversite Öğrencilerinin Etik Algılarını Ölçmeye Yönelik Bir Araştırma”, Organizasyon ve Yönetim Bilimleri Dergisi, 4(1).
There are 31 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Ferhat Bitlisli This is me

Mehmet Dinç This is me

Submission Date March 30, 2015
Publication Date December 15, 2015
Published in Issue Year 2015 Volume: 17 Issue: 4

Cite

APA Bitlisli, F., & Dinç, M. (2015). MAKYAVELİST KİŞİLİK EĞİLİMLERİ VE ETİKSEL KARAR VERME DAVRANIŞI İLİŞKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 17(4), 921-943.

Authorship
MBDD follows the guidelines in COPE Authorship Guideline to ensure fair recognition of contributions to a research paper (https://publicationethics.org/guidance/discussion-document/authorship ). Authorship carries both credit and responsibility, and it is essential that all listed authors have made significant contributions to the research.

For multi-author studies, the Contributions of Authors must be declared after the conclusion and before the bibliography of the paper. The authors' initials and last names should be used to indicate which author contributed to which part of the manuscript. Details can be found by clicking the “Article Submission Checklist” button. The authors can acknowledge contributions that do not merit authorship.


The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.