Investigating the Effect of Growth Mindset of Financial Managers on the Relationship between Perceived Role Conflict and Financial Misreporting Behavior

Subject Areas : Financial and Behavioral Researches in Accounting

samaneh Ghadimi ¹ , Saeid Ali ahmadi ²

1 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
2 - Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

Received: 2024-01-26 Accepted : 2024-04-28 Published : 2024-06-26

Keywords: Growth Mindset, , Role Conflict, Financial Misreporting Behavior,

Abstract :

Abstract The purpose of this research is to investigate the effect of financial managers' growth mindset on the relationship between perceived role conflict and financial misreporting behavior. The current research is applied in terms of purpose and survey in terms of data collection. In order to collect data, a scenario-based questionnaire was used, taken from Hegers (2022) research, and the data analysis method is inferential. The statistical population is financial managers and based on the table of Cohen et al. (2000), the research sample including 166 financial managers was determined in the period of 2023. Variance analysis was used to test research hypotheses. The results of the research showed that the growth mindset of financial managers has an effect on financial misreporting. Also, the research results indicate that the perceived role conflict of financial managers has an effect on financial misreporting. Finally, the results of the research indicate that the interaction of growth mindset and the perceived role conflict of financial managers has an effect on their desire for financial misreporting.