بررسی تاثیر یکپارچگی شخصیت مدیران مالی بر رابطه بین تعارض نقش درک شده و رفتار گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی
محورهای موضوعی : اخلاق و حسابداریسمانه قدیمی 1 , سعید علی احمدی 2 * , محسن دستگیر 3
1 - دانشجوی دکتری، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
2 - دانشیار، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
3 - استاد، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
کلید واژه: یکپارچگی شخصیت, تعارض نقش, گزارشگری مالی فرصت‌طلبانه, اخلاق حرفه‌ای, مدیران مالی.,
چکیده مقاله :
هدف: هدف پژوهش حاضر بررسی تاثیر یکپارچگی شخصیت مدیران مالی بر رابطه بین تعارض نقش درک شده و رفتار گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی است.
روش: پژوهش حاضر از نظر هدف، کاربردی و از دیدگاه گردآوری داده‌ها، پیمایشی است. به منظور گردآوری داده‌ها از پرسشنامه مبتنی بر سناریو، برگرفته از پژوهش هگرس (2021) و دسایی و همکاران (2020) استفاده شده و روش تحلیل داده‌ها از نوع استنباطی است. جامعه آماری مدیران مالی بوده و براساس جدول کوهن و همکاران (2000) نمونه پژوهش شامل 166 مدیر مالی، در بازه زمانی سال 1402 تعیین شد. برای آزمون فرضیه‌های پژوهش از تحلیل واریانس استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که تعارض نقش درک شده توسط مدیران مالی بر گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر دارد. همچنین، نتایج پژوهش اشاره دارد که یکپارچگی شخصیت مدیران مالی بر گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر ندارد. در نهایت، تعامل تعارض نقش درک شده و یکپارچگی شخصیت مدیران مالی بر تمایل آنها برای گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر دارد.
نتیجه‌گیری: شرکت‌ها می‌توانند با اجرای مدیریت تعارض، امکان گزارشگری مالی فرصت‌طلبانه را از دیدگاه اخلاقی کاهش دهند.
Purpose: The purpose of this study is to examine how the personality integrity of financial managers influences the relationship between perceived role conflict and opportunistic financial reporting behavior from an ethical standpoint.
Method: This study is applied in terms of purpose and utilizes a survey for data collection. To gather data, a scenario-based questionnaire was employed, derived from the research of Hagers (2021) and Desai et al. (2020). The data analysis method used was inferential statistics. The statistical population consisted of financial managers, and according to the table provided by Cohen et al. (2000), the research sample included 166 financial managers during the year 2023. Analysis of variance was conducted to test the research hypotheses.
Findings: The findings of the study indicate that perceived role conflict among financial managers influences opportunistic financial reporting from an ethical standpoint. Additionally, the results suggest that the integrity of financial managers' personalities does not impact their engagement in opportunistic financial reporting from an ethical perspective. Finally, the interaction between perceived role conflict and the integrity of financial managers' personalities affects their propensity to engage in opportunistic financial reporting from an ethical viewpoint.
Conclusion: Companies can mitigate the risk of opportunistic financial reporting from an ethical standpoint by implementing effective conflict management strategies.
Amilin, A. (2017). The Impact of Role Conflict and Role Ambiguity on Accountants’ Performance: The Moderating Effect of Emotional Quotient. European Research Studies Journal, 20(2A),
p. 237-249.
Anglin, A.H., Kincaid, P.A., Short, J.C. & Allen, D.G. (2022). Role theory perspectives: Past, present, and future applications of role theories in management research. Journal of Management, 48(6),
p. 1469-1502.
Barrainkua, I. & Espinosa-Pike, M. (2020). Antecedents of organisational professional conflict faced by professional accountants in different work settings. Revista Brasileira de Gestão de Negócios, No. 22, p. 686-704.
Bruns Jr, W.J. & Merchant, K.A. (2006). The dangerous morality of managing earnings. Accounting Ethics: Theories of accounting ethics and their dissemination, 2(2), p. 90.
Christina, V. & Brahmana, S.S. (2021). Role Conflict'Weaken The Influence Of'Management Accounting Information Systems' On'Managerial Performance'. Review of International Geographical Education Online, 11(5).
Cohen, L., Manion, L. & Morrison, K. (2002). Research methods in education. Routledge.
Cooper, M. L., Knight, M. E., Frazier, M. L. & Law, D.W. (2019). Conflict management style and exhaustion in public accounting. Managerial Auditing Journal, 34(2), p. 118-141.
Cormier, D., Lapointe-Antunes, P. & Magnan, M. (2016). CEO power and CEO hubris: a prelude to financial misreporting? Management Decision, 54(2), p. 522-554.
Dayanandan, A., Donker, H. & Lin, K.Y. (2012). Ethical perceptions on earnings management. International Journal of Behavioural Accounting and Finance, 3(3-4), p. 163-187.
De Reuver, R. (2006). The influence of organizational power on conflict dynamics. Personnel Review, 35(5), p. 589-603.
Desai, N., Jain, S.P., Jain, S. & Tripathy, A. (2020). The impact of implicit theories of personality malleability on opportunistic financial reporting. Journal of Business Research, No. 116,
p. 258-265.
Dikolli, S.S., Keusch, T., Mayew, W.J. & Steffen, T.D. (2020). CEO behavioral integrity, auditor responses, and firm outcomes. The Accounting Review, 95(2), p. 61-88.
Dikolli, S.S., Mayew, W.J. & Steffen, T.D. (2012). Honoring one’s word: CEO integrity and accruals quality. Available at SSRN.
https://accounting.unibocconi.eu/sites/default/files/files/media/attachments/Dikolli20130308115301.pdf
Efendi, J., Ho, L.C.J., Smith, L.M. & Zhang, Y. (2023). Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation. In: Research on Professional Responsibility and Ethics in Accounting (Vol. 25, pp. 103-126). Emerald Publishing Limited.
Erdenk, N. & Altuntaş, S. (2017). Do personality traits of nurses have an effect on conflict management strategies? Journal of nursing management, 25(5), p. 366-374.
Eskenazi, P.I., Hartmann, F.G. & Rietdijk, W.J. (2016). Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society, No. 50, p. 41-50.
Fournier, M.A., Di Domenico, S.I., Weststrate, N.M., Quitasol, M.N. & Dong, M. (2015). Toward a unified science of personality coherence. Canadian Psychology/psychologie canadienne, 56(2),
p. 253.
Friedman, H.L. (2014). Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics, 58(1), p. 117-141.
García-Alandete, J. (2023). Magda Arnold’s understanding of the human person: Thomistic personalism, psychophysical unity of the person, integration of personality, and transcendence. History of Psychology, 27(2).
Gehrisch, M.G. (2023). Examining executives’ role conflicts in German-international joint ventures: A qualitative analysis. European Management Journal. https://doi.org/10.1016/j.emj.2023.11.002
Gokoglan, E. & Ozen Bekar, E. (2021). The relationship between nurse managers’ personality traits and their conflict management strategy preferences. Journal of nursing management, 29(5),
p. 1239-1245.
Greenfield, A.C., Norman, C.S. & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of business ethics, No. 83, p. 419-434.
Grover, S.L. (1993). Lying, deceit, and subterfuge: A model of dishonesty in the workplace. Organization science, 4(3), p. 478-495.
Gu, X., An, Z., Chen, C. & Li, D. (2023). Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management. Accounting & Finance, 63(1), p. 317-351.
Ham, C., Lang, M., Seybert, N. & Wang, S. (2017). CFO narcissism and financial reporting quality. Journal of Accounting Research, 55(5), p.1089-1135.
Harter, S. & Monsour, A. (1992). Development analysis of conflict caused by opposing attributes in the adolescent self-portrait. Developmental psychology, 28(2), p. 251.
Hartmann, F.G. & Maas, V.S. (2010). Why business unit controllers create budget slack: involvement in management, social pressure, and machiavellianism. Behavioral research in accounting, 22(2), p. 27-49.
Heese, J., Pérez-Cavazos, G. & Peter, C.D. (2023). When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting. The Accounting Review, 98(7), p. 261-288.
Hegers, O. (2021). Growth mindset, role conflict, and financial misreporting. Available at: SSRN 3966604. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3966604
Hendrawan, H., Bakri, A.A., Fatchuroji, A. & Effendi, R. (2023). Effects of Capital, Usage of Accounting Information, Financial Statements, and Characteristics Entrepreneurship on Financial Capability and Business Performance of MSMEs. The ES Accounting And Finance, 1(02),
p. 72-81.
Hunt, N.C., Curtis, M.B. & Rixom, J.M. (2022). Financial priming, psychological distance,
and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility. Accounting, Organizations and Society, No. 102, p. 101349.
Ilham, R.N., Akhyar, C. & Maimunah, S. (2023). The influence of profit management and financial performance on company value in building materials construction sub-sector companies listed on the indonesia stock exchange for the 2018-2021 period. Journal of Accounting Research, Utility Finance and Digital Assets, 1(4), p. 323-335.
Indjejikian, R.J. & Matejka, M. (2006). Organizational slack in decentralized firms: The role of business unit controllers. The accounting review, 81(4), p. 849-872.
Kutter, D. & Weiss, K. (2023). Who Matters More? The Roles of CEOs and CFOs in Financial Misreporting. The Roles of CEOs and CFOs in Financial Misreporting (February 20, 2023). TRR, 266.
Laitinen, E. K., & Laitinen, T. (2022). Timing of Revenues and Expenses: Evidence from Finland. Theoretical Economics Letters, 12(3), p.712-741.
Lou, Y.I. & Wang, M.L. (2009). Fraud risk factor of the fraud triangle assessing the likelihood of fraudulent financial reporting. Journal of Business & Economics Research (JBER), 7(2).
Maas, V.S. & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review, 84(4), p.1233-1253.
Mahlendorf, M.D., Matějka, M. & Weber, J. (2018). Determinants of financial managers' willingness to engage in unethical pro-organizational behavior. Journal of Management Accounting Research, 30(2), p. 81-104.
Maulidi, A., Shonhadji, N., Sari, R.P., Nuswantara, D.A. & Widuri, R. (2023). Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US. Journal of Financial Crime, 30(5), p. 1342-1366.
Muraina, S.A. & Dandago, K.I. (2020). Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality. International Journal of Public Sector Management, 33(2-3), p. 323-338.
Mustafayeva Abdurahmanovna, M. (2023). Integración de las polaridades como tendencia hacia la integridad de la personalidad. Revista Universidad y Sociedad, 15(2), p. 484-489.
Rizzo, J.R., House, R.J. & Lirtzman, S.I. (1970). Role conflict and ambiguity in complex organizations. Administrative science quarterly, 15(2), p.150-163.
Sheldon, K.M. & Kasser, T. (1995). Coherence and congruence: two aspects of personality integration. Journal of personality and social psychology, 68(3), p. 531.
Sheldon, K.M., Kasser, T., Smith, K. & Share, T. (2002). Personal goals and psychological growth: Testing an intervention to enhance goal attainment and personality integration. Journal of personality, 70(1), p. 5-31.
Tozkoparan, G. (2013). The effect of the five-factor personality traits on the conflict management styles: a study of managers. International Journal of Economic and Social Research, 2(9),
p.189-231.
Vater, A. & Schröder–Abé, M. (2015). Explaining the link between personality and relationship satisfaction: Emotion regulation and interpersonal behaviour in conflict discussions. European Journal of Personality, 29(2), p. 201-215.
Vivar, C.G. (2006). Putting conflict management into practice: a nursing case study. Journal of nursing management, 14(3), p. 201-206.
Weigel, C., Derfuss, K. & Hiebl, M.R. (2023). Financial managers and organizational ambidexterity
in the German Mittelstand: the moderating role of strategy involvement. Review of Managerial Science, 17(2), p. 569-605.
West, A.N. & Fleischman, G.M. (2023). The roles of cynicism, CFO pressure, and moral disengagement on FIN 48 earnings management. Journal of Business Ethics, 185(3), p. 545-562.
Yetmar, S.A. & Eastman, K.K. (2000). Tax practitioners' ethical sensitivity: A model and empirical examination. Journal of business ethics, No. 26, p. 271-288.
Yu, H., Zuo, S., Liu, Y. & Niemiec, C.P. (2021). Toward a personality integration perspective on creativity: Between-and within-persons associations among autonomy, vitality, and everyday creativity. The Journal of Positive Psychology, 16(6), p. 789-801.