ÖRGÜT ÜST KADEMİSİNDEKİ KARA ÜÇLEMENİN STRATEJİK MUHASEBEFİNANSMAN KARARLARI VE SONUÇLARI ÜZERİNDEKİ ETKİLERİ

Year 2018, Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting, 870 - 896, 27.12.2018

Elif Umut

Abstract

Kara üçleme, yalnızca kişilik özelliği olarak seyreden narsistlik, makyavelcilik ve psikopatlığı tanımlamak için kullanılan bir kavramdır. Üst yönetim teorisi, yöneticilerin sahip olduğu kişilik özelliklerinin işletmenin stratejik karar ve sonuçlarına yansıdığından söz etmektedir. Muhasebe-finansman alanında alınacak olan tüm kararlar aynı anda pek çok paydaşı içerdiği için stratejik kararlardır. Bu çalışmada ilgili literatür taranarak kara üçlemenin hem yöneticiler hem de stratejik muhasebe finansman kararları üzerindeki açıklanmıştır. Gerekli önlemler alınmadığı takdirde, kara üçlemenin muhasebe-finansman alanı üzerindeki etkilerinin hem işletme hem de toplumsal açıdan olumsuz olduğundan söz etmek olasıdır.

Keywords

Kara Üçleme, Üst Yönetim Teorisi, Narsist, Makyavelist, Psikopat, Stratejik Muhasebe-Finansman Kararları

THE EFFECTS OF THE UPPER ECHELON DARK TRIAD ON STRATEGIC ACCOUNTING AND FINANCE DECISIONS

Abstract

Dark triad is a concept used to describe narcissism, machiavellism and psychopathy, which is seen as a personality trait. The upper echelons theory mentions that the personality traits that managers have are reflected in the strategic decisions. All decisions to be made in the area of accounting and financing are strategic decisions as they involve many stakeholders at the same time. In this study, the related literature is searched and the effects of dark triad on managers and strategic accounting-finance decisions are explained. If the necessary precautions are not taken, it is possible to mention that the effects of dark triad on the accounting-finance area will be both negative for business and society.

Keywords

Dark Triad, Upper Echelons Theory, Narcicism, Machiavellism, Psychopathy, Strategic Accounting-Finance Decisions

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