تاثیر خودشیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بربیش اطمینانی

الموضوعات : پژوهش های مالی و رفتاری در حسابداری

نازنین بشیری منش ¹ (استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران)
سید حسام وقفی ² (استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران)
کبری شمس الدینی ³ (کارشناسی ارشد حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، عسلویه، ایران)

تاريخ الإرسال : 29 السبت , ربيع الثاني, 1443 تاريخ التأكيد : 03 الجمعة , رجب, 1443 تاريخ الإصدار : 21 الأحد , شوال, 1443

الکلمات المفتاحية: عملکرد اجتماعی, بیش اطمینانی مدیران, خودشیفتگی مدیران,

ملخص المقالة :

مدیران خودشیفته برای شهرت طلبی و بزرگ‌نمایی خود تلاش می کنند تا در عرصه فعالیتهای اجتماعی، حضور فعالی داشته و از این طریق ضعف‌های خود را پوشانده و منافع بیشتری کسب کنند. از سوی دیگر احتمال می رود مدیران خودشیفته، اطمینان بیش از حد به نگرش‌ها و توانمندهای‌شان داشته باشند. براین اساس هدف پژوهش حاضر، بررسی تاثیر خود شیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بر بیش اطمینانی است. به این منظور، نمونه ای متشکل از 129 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1398 بررسی شدند. فرضیه‌های پژوهش با استفاده از داده‌های ترکیبی و به‌کارگیری رگرسیون چندگانه و لاجیت در نرم افزارهای استتا و ایویوز آزمون شدند. یافته های حاصل از آزمون فرضیه های پژوهش بیان می کنند، خودشیفتگی مدیران بر عملکرد اجتماعی مدیران در حوزه داخلی و خارجی تاثیر مثبت و معناداری دارد. مدیران خودشیفته در جهت خود نمایی و جلب توجه ذینفعان داخلی و خارجی در فعالیتهای اجتماعی مشارکت می‌کنند. همچنین یافته ها نشان داد، بیش اطمینانی تاثیر منفی و معناداری بر رابطه خودشیفتگی مدیران و عملکرد اجتماعی داخلی و خارجی دارد. براین اساس، اعتماد به نفس کاذب مدیران منجر به کاهش اثر مثبت ویژگی خودشیفتگی مدیر بر عملکرد اجتماعی می شود.

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