[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 223-250 Back to browse issues page
The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector
Samaneh Refahi Bakhsh 1, Mehdi Mohammadi2
1- Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran, (Corresponding Author) , samaneh20ag@yahoo.com
2- Assistant Professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran, mehdimohammadi11671@gmail.com
Abstract:   (1757 Views)
Moral outrage is one of the factors that plays an important role in people's reaction to unethical and unfairness behavior, and as an influential variable, it can improve auditors' judgment and decision-making. The purpose of this research is to investigate the effect of Machiavellianism on moral outrage of certified public accountants working in auditing organization and private audit firms. This research is applied and descriptive-correlational. The statistical population of the present study consists of certified public accountants working in auditing organization and private audit firms in 2022. The statistical sample includes 304 people who were selected using randomized cluster sampling. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. The results of the present study show the negative and significant effect of Machiavellian personality on moral outrage in both groups of certified public accountants working in the public sector and working in the private sector. Also, the results showed that as the rank and experience of auditors working in private sector increases, their moral outrage also increases. According to the results, Machiavellian characteristic of auditors predicts their moral outrage, which has a negative effect on their moral response in the face of injustices and moral violations. The results of this research can also provide useful information to the legislators of the profession in their plans and actions to improve moral judgments and decisions, consider strengthening the feelings of moral outrage and the powerful role of Machiavellianism on it.


 
Keywords: Moral Outrage, Unethical Behaviors, Machiavellianism, Auditors Working in Auditing Organization, Auditors Working in Private Audit Firms.
Full-Text [PDF 743 kb]   (457 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/03/13 | Accepted: 2023/05/13 | Published: 2023/03/20
References
1. Abbasi, M.A., and A. Amran. 2022. Linking corporate social irresponsibility with workplace deviant behaviour: mediated by moral outrage. Journal of Global Responsibility. 14(2):200-221.
2. Abell, L., G. Brewer, P. Qualter, and E. Austin.2016. Machiavellianism, emotional manipulation, and friendship functions in women's friendships. Personality and Individual Differences 88: 108–113.
3. Al Aïn, S., A. Carré, C. Fantini-Hauwel, J.-Y. Baudouin, and C. Besche-Richard. 2013. What is the emotional core of the multidimensional Machiavellian personality trait? Frontiers in Psychology 4: 454.
4. Andersen, J. 2010. Public versus Private Managers: How Public and Private Managers Differ in Leadership Behavior , Public Administration Review 70(1): 131-141
5. Antonetti, P., and S. Maklan. 2014. An Extended Model of Moral Outrage at Corporate Social Irresponsibility. Journal of Business Ethics 135(3): 429–444.
6. Ardelean, A. 2013. Auditors’ Ethics and their Impact on Public Trust. Procedia - Social and Behavioral Sciences 92: 55–60.
7. Asadiyan Owghani, A., Z. Hajiha, R. Royaee, and H. Vakilifard. 2020. Investigating the Impact of Ethical Ideology and the Threat ‎of Self-Interest on Ethical Decision-Making of Auditors. Int. J. Ethics Soc 1(4):20-14.
8. Barrainkua, I., and M. Espinosa-Pike.‌ 2018.The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour. Research on Professional Responsibility and Ethics in Accounting 21: 17–52.
9. Batson, C.D., C.L. Kennedy, L.A. Nord, E.L. Stocks, D.A. Fleming, C.M .Marzette. et al. 2007. Anger at unfairness: Is it moral outrage? European Journal of Social Psychology37(6): 1272–1285.
10. Billsberry, J., V. Ambrosini, J. Moss Jones and P. Marsh. 2005. Some suggestion do mapping organizational member sense of fit. Journal of Business and Psychology 19(4): 555-570.
11. Boateng, E., and D. Agyapong. 2017. Gender and Ethical Behaviour of Accounting Students: An Empirical Evidence of University of Cape Coast. Research Journal of Finance and Accounting 8: 49-56.
12. Bolger, N., and E. A. Schilling.1991. Personality and the Problems of Everyday Life: The Role of Neuroticism In Exposure and Reactivity to Daily Stressors. Journal of Personality 59(3): 355–386.
13. Christie, R., and F.L. Geis.1970. Studies in Machiavellianism. New York: Academic Press.
14. Chung, J., J. Cohen, and G.S. Monroe. 2008. The effect of moods on auditors’ inventory valuation decisions. Auditing: A Journal of Practice & Theory27 (2): 137–159.
15. Clikeman, P.M., B.N. Schwartz, and M.H. Lathan. 2001. The effect of the 150-hour require- ment on new accountants’ professional commitment, ethical orientation, and professionalism. Critical Perspectives on Accounting. 12(5): 627–645.
16. Dahling, J., D. Kuyumcu, and E. Librizzi. 2012. Machiavellianism, unethical behavior, and well-being in organizational life. In book: Handbook of unethical work behavior: Implications for individual well-being.
17. Dalton, D., and R. R. Radtke. 2012. The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing. Journal of Business Ethics 117(1): 153–172.
18. Dalton, D.W. 2021. The Effects of Machiavellianism and Ethical Environment on Whistle-blowing across Low and High Moral Intensity Settings. Advances in Accounting Behavioral Research 24(1):29-49.
19. Dammak, S., S Mbarek, and M Jmal. 2022.The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts. Journal of Financial Reporting and Accounting https://doi.org/10.1108/JFRA-09-2021-0296
20. Gala, P., R. Chauhan, R. King, and S. Vitell. 2023. Investigating consumer ethical beliefs: role of moral philosophies and personality traits. Journal of Consumer Marketing https://doi.org/10.1108/JCM-01-2021-4396
21. Geis, F., S. Weinheimer, and D. Berger.1970. Playing legislature: cool heads and hot issues, in Christie, R. and Geis, F.L. (Eds), Studies in Machiavellianism, Academic Press, New York, NY.
22. Georgellis, Y., and N. Sankae. 2016. The personality of managers in Britain: gender and sector differences. Evidence-Based HRM: a Global Forum for Empirical Scholarship 4(1):67–80.
23. Ghosh, D., and T.L. Crain. 1995. Ethical standards, attitudes toward risk, and intentional noncompliance: an experimental investigation. Journal of Business Ethics (5): 353-65.
24. Giammarco, E.A., and P.A. Vernon. 2014. Vengeance and the Dark Triad: The role of empathy and perspective taking in trait forgivingness. Personality and Individual Differences 67: 23–29.
25. Goodenough, W. 1997. Moral outrage: Territoriality in human guise. Zygon 32 (1)‌: 5-27.
26. Gunnthorsdottir, A., K. McCabe, and V. Smith. 2002. Using the Machiavellianism instrument to predict trustworthiness in a bargaining game. Journal of Economic Psychology 23: 49–66.
27. Haidt, J. 2003. The moral emotions. In R. J. Davidson, K. R. Scherer, & H. H. Goldsmith (Eds.), Handbook of affective sciences. New York: Oxford University Press.
28. Hartmann, F. G. H., and V. S. Maas. 2010. Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting 22(2): 27–49.
29. Hechler, S., and T. Kessler. 2018. On the difference between moral outrage and empathic anger: Anger about wrongful deeds or harmful consequences. Journal of Experimental Social Psychology 76: 270–282.
30. Hoe, S.L. 2008. Issues and procedures in adopting structural equation modeling technique. journal of applied quantitative methods 3(‌1): 76-83.
31. Holmbeck, G. N., B. Jandasek, C. Sparks, J. Zukerman and L. Zurenda. 1999. Theoretical Foundations of Developmental-Behavioral Pediatrics. Developmental-Behavioral Pediatrics.
32. Hussain, G., F. Samreen, W. Ismail, A. Riaz, and J. Azhar.2021. From Machiavellianism to Unethical Behavior: A Cross-Level Examination of Cultural Factors. The Spanish Journal of Psychology 24: 1-17.
33. Jensen, N.H., and M.B. Petersen. 2011.To defer or to stand up? How offender formidability affects third party moral outrage. Evolutionary Psychology 9: 118–136.
34. Johnson, D.S. 2020. Public Versus Private Employees: A Perspective on the Characteristics and Implications. FIIB Business Review 9(1): 9–14.
35. Johnston, M.E., A. Sherman, and J.E. Grusec.2013. Predicting moral outrage and religiosity with an implicit measure of moral identity. Journal of Research in Personality 47(3): 209–217.
36. Kristof, A.L. 1996. Person–organization fit: An integrative review of its conceptualizations, measurements, and implications. Personnel Psychology 49(1):1-49.
37. Kroll, J., and E. Egan. 2004. Egan Psychiatry, moral worry, and moral emotions. J. Psychiatr. Pract 10:352– 60.
38. Laham, S. M., S. Chopra, M. Lalljee, and B. Parkinson. 2010. Emotional and behavioural reactions to moral transgressions: Cross-cultural and individual variations in India and Britain. International Journal of Psychology 45(1): 64–71.
39. Lindenmeier, J., C. Schleer, and D. Pricl. 2012. Consumer outrage: Emotional reactions to unethical corporate behavior. Journal of Business Research 65(9): 1364–1373.
40. Marzillier S. L., and G. C. Davey. 2004. The emotional profiling of disgust-eliciting stimuli: Evidence for primary and complex disgust. Cognition & Emotion 18: 313–336.
41. Mauts, R.K., and H.A. Sharaf. 1961. The Philosophy of Auditing. Sarasota. FL: American Accounting Association.
42. Miller, D.T. 2001. Disrespect and the experience of injustice. Annual Review of Psychology 52: 527–553.
43. Moll, J., R. Oliveira-Souza, F.T. Moll, F.A. Ignacio, I.E. Bramanti, E.M. Caparelli-Daquer, and P .J. Eslinger.2005. The moral affiliations of disgust: A functional MRI study. Cognitive and Behavioral Neurology 18: 68–78.
44. Montada, L. 1993. Understanding oughts by assessing moral reasoning or moral emotions. In G. G. Noam & T. E. Wren (Eds.), The moral self. New Baskerville, USA: Massachusetts Institute of Technology.
45. Montada, L., M. Schmitt, and C. Dalbert. 1986. Thinking about justice and dealing with one’s own privileges: A study of existential guilt. In H. W. Bierhoff, R. L. Cohen, & J. Greenberg (Eds.), Justice in social relations. New York:Plenum Press.
46. Mullen, E., and L.J. Skitka. 2006. Exploring the psychological underpinnings of the moral mandate effect: Motivated reasoning, group differentiation, or anger? Journal of Personality and Social Psychology 90: 629–643.
47. O’Mara, E.M., L.E. Jackson, C.D. Batson, and L .Gaertner.2011. Will the real moral outrage stand up? Distinguishing among emotional reactions to a moral violation. European Journal of Social Psychology 41: 173–179.
48. Pollock, N.C., G.A. McCabe, A.C. Southard, and V. Zeigler-Hill. 2016. Pathological personality traits and emotion regulation difficulties. Personality and Individual Differences 95: 168–177.
49. Rayburn, J.M., and L.G. Rayburn.2006. Relationship between Machiavellianism and Type a Personality and Ethical-Orientation. Journal of Business Ethics 15:1209-1219.
50. Rushton, C.H. 2013. Principled moral outrage: an antidote to moral distress. AACN Advanced Critical Care 24 (1)‌: 82-89.
51. Salerno, J. M., and L.C. Peter-Hagene. 2013.The interactive effect of anger and disgust on moral outrage and judgments. Psychological Science 24(10): 2069–2078.
52. Schneider, B., D. B. Smith, and H. W. Goldstein. 1992. Attraction-selection-attrition: Toward a person-environment psychology of organizations. In W. B. Walsh, K. H. Craik, & R. H. Price (Eds.), Person-environment psychology: New directions and perspectives (2nd ed.). Mahwah, NJ: Erlbaum
53. Scott, W. 2008. Financial Accounting Theory, 7th Edition. Pearson Canada.
54. Shafer, W. E., And Z. Wang. 2011. Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal 26(5): 372–392.
55. Singhapakdi, A., and S. J. Vitell. 1990. Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives. Journal of Macromarketing 10(1): 4–18.
56. Tan, X., L. Liu, W. Zheng, and Z. Huang. 2015. Effects of social dominance orientation and right-wing authoritarianism on corrupt intention: The role of moral outrage. International Journal of Psychology 51(3):1-8.
57. Tangney, J.P., J. Stuewig, and D.J. Mashek. 2007. Moral emotions and moral behavior. Annual Review of Psychology 58:345–372.
58. Tetlock, P.E., O.V. Kristel, S.B. Elson, M.C. Green, and J.S. Lerner.2000. The psychology of the unthinkable: Taboo trade-offs, forbidden base rates, and heretical counterfactuals. Journal of Personality and Social Psychology 78: 853– 870.
59. Van Vianen, A. E. M. 2018. Person–Environment Fit: A Review of Its Basic Tenets. Annual Review of Organizational Psychology and Organizational Behavior 5(1): 75–101.
60. Wakslak, C. J., J. T. Jost, T. R. Tyler, and E. S. Chen. 2007. Moral outrage mediates the dampening effect of system justification on support for redistributive social policies. Psychological Science 18(3):267–274.
61. Wastell, C., and A. Booth. 2003. Machiavellianism: An alexithymia perspective. Journal of Social and Clinical Psychology 22(6): 730-744.
62. Wyatt, A.R. 2004. accounting professionalism-they just don’t get it. Accounting Horizons 18(1): 45–53.
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Refahi Bakhsh S, Mohammadi M. The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector. aapc 2023; 7 (14) :223-250
URL: http://aapc.khu.ac.ir/article-1-1154-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4666