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

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 870 - 896, 27.12.2018

Öz

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.

Kaynakça

  • Amernic, J. H. , Craig R. J. (2010) Accounting as a Facilitator of Extreme Narcissism, Journal of Business Ethics, Volume 96, Number 1, Page 79
  • Ames D. R., Rose P., Anderson C. P. (2006) The NPI-16 as a short measure of narcissism, Journal of Research in Personality, Volume 40, Issue 4, Pages 440-450
  • Anderson, J. R., Tirrell, M. E. (2004). Too Good to Be True CEOs and Financial Reporting Fraud. Consulting Psychology Journal: Practice and Research, 56(1), 35-43.
  • Artar, Y. (2016) Türkiye’de Yasal Boşluk ve Esnekliklerden Yararlanılarak Gerçekleştirilen Yaratıcı Muhasebe Uygulamaları, Vergi Dünyası Dergisi, Haziran 2016, Sayı: 4
  • Avelino, B. C., Lima F., Sampaio G. A., da Cunha, Alves, J. V., Douglas C. R. (2017) The Influence of narcissism in the Professional environment: Aspects related to dishonesty, Advances in Scientific & Applied Accounting , Vol. 10 Issue 3, p334-356.
  • Babiak, P. (1995), When Psychopaths go to Work: A Case Study of an Industrial Psychopath. Applied Psychology, 44: 171-188. doi:10.1111/j.1464-0597.1995.tb01073.x
  • Babiak, P., Hare, R. D. (2006), Snakes in Suits: When Psychopaths Go to Work. HarperBusiness
  • Babiak, P., Neumann, C. S., Hare, R. D. (2010) Corporate psychopathy: Talking the walk, International Perspectives on Psychopathy, March/April, Pages 174-193
  • Bailey, C.D. (2017) Psychopathy and accounting students’ attitudes towards unethical professional practices, Journal of Accounting Education,Volume 41, Pages 15-32
  • Berg J. M., Lilienfeld S. O., Waldman, I. D. (2013) Bargaining with the devil: Using economic decision-making tasks to examine the heterogeneity of psychopathic traits, Journal of Research in Personality,Volume 47, Issue 5, Pages 472-482
  • Bitlisli, F., DİNÇ, M. (2015) Makyavelist Kişilik Eğilimleri ve Etiksel Karar Verme Davranışı İlişkisi: Muhasebe Meslek Mensupları Üzerine Bir Araştırma, World of Accounting Science, Vol. 17 Issue 4, p921-942
  • Board, B. J., Fritzon K. (2005) Disordered personalities at work, Psychology, Crime & Law,11:1, 17-32
  • Boddy ,C. R. (2011), The Corporate Psychopaths Theory of the Global Financial Crisis, Journal of Business Ethics, 102:255–259
  • Boddy, C. R. (2010) Corporate Psychopaths and organizational type, Journal of Public Affairs, Volume 10, Issue 4, Pages 300-312
  • Boddy, C.R., Ladyshewsky, R., Galvin, P.(2010) Leaders without ethics in global business: Corporate psychopaths, Volume 10, Issue 3, Pages 121-138
  • Boddy, C. R.(2006) The dark side of management decisions: organisational psychopaths, Management Decision, Vol. 44 Issue: 10, pp 1461-1475
  • Bonner, S.E. (2008), Judgment and decision making in accounting, Prentice Hall
  • Brinke, L., Kish A., Keltner, D. (2017) Hedge Fund Managers With Psychopathic Tendencies Make for Worse Investors, Personality and Social Psychology Bulletin, Vol 44, Issue 2, pp.214 – 223
  • Brown, T. A., Sautter J. A., Littvay L., Sautter, A. C., Brennen Bearnes (2010) Ethics and Personality: Empathy and Narcissism as Moderators of Ethical Decision Making in Business Students, Journal of Education for Business, 85:4, 203-208, DOI: 10.1080/08832320903449501
  • Brunell, A. B. Staats S., Barden J., Hupp, J. M. (2011) Narcissism and academic dishonesty: The exhibitionism dimension and the lack of guilt, Personality and Individual Differences, Volume 50, Issue 3, Pages 323-328
  • Buchholz F., Jaeschke R., Lopatta K., Maas, K. (2018) The use of optimistic tone by narcissistic CEOs, Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 2, pp.531-562
  • Campbell , K., Goodie, A.S., Foster, D. J. (2004) Narcissism, confidence, and risk attitude, Journal of Decision Making, Vol 17, Issue 4, Pages 297-31
  • Campbell, W. K., Hoffman B. J. , Campbell S. M., Marchisio, G. (2011), Narcissism in organizational contexts, Human Resource Management Review Volume 21, Issue 4, December 2011, Pages 268–284
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THE EFFECTS OF THE UPPER ECHELON DARK TRIAD ON STRATEGIC ACCOUNTING AND FINANCE DECISIONS

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 870 - 896, 27.12.2018

Öz

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.

Kaynakça

  • Amernic, J. H. , Craig R. J. (2010) Accounting as a Facilitator of Extreme Narcissism, Journal of Business Ethics, Volume 96, Number 1, Page 79
  • Ames D. R., Rose P., Anderson C. P. (2006) The NPI-16 as a short measure of narcissism, Journal of Research in Personality, Volume 40, Issue 4, Pages 440-450
  • Anderson, J. R., Tirrell, M. E. (2004). Too Good to Be True CEOs and Financial Reporting Fraud. Consulting Psychology Journal: Practice and Research, 56(1), 35-43.
  • Artar, Y. (2016) Türkiye’de Yasal Boşluk ve Esnekliklerden Yararlanılarak Gerçekleştirilen Yaratıcı Muhasebe Uygulamaları, Vergi Dünyası Dergisi, Haziran 2016, Sayı: 4
  • Avelino, B. C., Lima F., Sampaio G. A., da Cunha, Alves, J. V., Douglas C. R. (2017) The Influence of narcissism in the Professional environment: Aspects related to dishonesty, Advances in Scientific & Applied Accounting , Vol. 10 Issue 3, p334-356.
  • Babiak, P. (1995), When Psychopaths go to Work: A Case Study of an Industrial Psychopath. Applied Psychology, 44: 171-188. doi:10.1111/j.1464-0597.1995.tb01073.x
  • Babiak, P., Hare, R. D. (2006), Snakes in Suits: When Psychopaths Go to Work. HarperBusiness
  • Babiak, P., Neumann, C. S., Hare, R. D. (2010) Corporate psychopathy: Talking the walk, International Perspectives on Psychopathy, March/April, Pages 174-193
  • Bailey, C.D. (2017) Psychopathy and accounting students’ attitudes towards unethical professional practices, Journal of Accounting Education,Volume 41, Pages 15-32
  • Berg J. M., Lilienfeld S. O., Waldman, I. D. (2013) Bargaining with the devil: Using economic decision-making tasks to examine the heterogeneity of psychopathic traits, Journal of Research in Personality,Volume 47, Issue 5, Pages 472-482
  • Bitlisli, F., DİNÇ, M. (2015) Makyavelist Kişilik Eğilimleri ve Etiksel Karar Verme Davranışı İlişkisi: Muhasebe Meslek Mensupları Üzerine Bir Araştırma, World of Accounting Science, Vol. 17 Issue 4, p921-942
  • Board, B. J., Fritzon K. (2005) Disordered personalities at work, Psychology, Crime & Law,11:1, 17-32
  • Boddy ,C. R. (2011), The Corporate Psychopaths Theory of the Global Financial Crisis, Journal of Business Ethics, 102:255–259
  • Boddy, C. R. (2010) Corporate Psychopaths and organizational type, Journal of Public Affairs, Volume 10, Issue 4, Pages 300-312
  • Boddy, C.R., Ladyshewsky, R., Galvin, P.(2010) Leaders without ethics in global business: Corporate psychopaths, Volume 10, Issue 3, Pages 121-138
  • Boddy, C. R.(2006) The dark side of management decisions: organisational psychopaths, Management Decision, Vol. 44 Issue: 10, pp 1461-1475
  • Bonner, S.E. (2008), Judgment and decision making in accounting, Prentice Hall
  • Brinke, L., Kish A., Keltner, D. (2017) Hedge Fund Managers With Psychopathic Tendencies Make for Worse Investors, Personality and Social Psychology Bulletin, Vol 44, Issue 2, pp.214 – 223
  • Brown, T. A., Sautter J. A., Littvay L., Sautter, A. C., Brennen Bearnes (2010) Ethics and Personality: Empathy and Narcissism as Moderators of Ethical Decision Making in Business Students, Journal of Education for Business, 85:4, 203-208, DOI: 10.1080/08832320903449501
  • Brunell, A. B. Staats S., Barden J., Hupp, J. M. (2011) Narcissism and academic dishonesty: The exhibitionism dimension and the lack of guilt, Personality and Individual Differences, Volume 50, Issue 3, Pages 323-328
  • Buchholz F., Jaeschke R., Lopatta K., Maas, K. (2018) The use of optimistic tone by narcissistic CEOs, Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 2, pp.531-562
  • Campbell , K., Goodie, A.S., Foster, D. J. (2004) Narcissism, confidence, and risk attitude, Journal of Decision Making, Vol 17, Issue 4, Pages 297-31
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  • Lima, G. A. S. F., Avelino B.C., Cunha J. V. A. (2017) Narcissism: are accounting students using their personality traits to perform better? Journal of Accounting and Organizations, 31 (2017) 58-74
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  • Lösel, F., Schmucker, M. (2004) Psychopathy, Risk Taking, and Attention: A Differentiated Test of the Somatic Marker Hypothesis, Journal of Abnormal Psychology, Vol 113(4), 522-529
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Toplam 106 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm ANABÖLÜM
Yazarlar

Elif Umut

Yayımlanma Tarihi 27 Aralık 2018
Gönderilme Tarihi 22 Haziran 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı

Kaynak Göster

APA Umut, E. (2018). ÖRGÜT ÜST KADEMİSİNDEKİ KARA ÜÇLEMENİN STRATEJİK MUHASEBEFİNANSMAN KARARLARI VE SONUÇLARI ÜZERİNDEKİ ETKİLERİ. Muhasebe Bilim Dünyası Dergisi, 20, 870-896.