Machiavellianism and Cultural Values of Accounting

Subject Areas : Journal of Cultural Management

بهمن بنی مهد ¹ , مهدی مراد زاده فرد ² , معصومه اردکانی ³

1 - مسئول مکاتبات
2 - ندارد
3 - ندارد

Received: 2014-09-02 Accepted : 2014-09-02 Published : 2013-06-22

Keywords: Machiavellianism, secrecy, Conservatism, Auditing,

Abstract :

Introduction and Research Objective: This study investigate the relationship between Machiavellianism and cultural values of accounting in 239 auditors who work in audit organization and private audit firms. The objective of this paper is to identify the level of auditors' intent to accounting cultural values and the level of auditors' Machiavellianism. Another objective of this paper is to investigate the relationship between cultural values of accounting and Machiavellianism between auditors who work in private and public sector. Method: The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by using Pearson correlation and compare means test. Findings: The results of the study show that level of the professionalism and uniformity are same in two groups of auditors from the audit organization and private audit firms. But, secrecy and conservatism are different in two above groups. Research evidence also confirm that a positive relationship between Machiavellianism and secrecy in two above groups of auditors. Another results show that the level of secrecy in auditors arising from Machiavellianism and job rank of auditor. Concluding: The results of this research represent unsuitable situation of cultural and ethical values of the auditing profession in audit market. The evidence of this study confirms that Association of Certified Public Accountants face to serious challenge on cultural and ethical values.