Analyzing the role of Machiavellianism and psychopathic personality of accountants on the social responsibility of the accounting profession

Subject Areas : Management Accounting

Ail khaleghi ¹ , Maryam sadeghi ² , Mehdi Safari Gerayli ³ , مانا فراهی ^{4 *}

1 - PhD student, accounting department, Bandargaz branch, Islamic Azad University, Bandargaz, Iran
2 - Assistant Professor, Department of Accounting, Faculty of Management and Innovation, Shahid Ashrafi Esfahani University, Isfahan, Iran
3 - Associate Professor Department of Accounting,Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
4 - PhD student, Department of Accounting, Bandargaz branch, Islamic Azad University, Bandargaz, Iran. (Corresponding author).

Received: 2024-06-01 Accepted : 2024-08-27 Published : 2025-03-09

Keywords: Dark personality traits, Machiavellianism, psychopath, social responsibility.,

Abstract :

One of the basic assumptions of organizational behavior is to recognize the individual and communication characteristics of people in order to reach greater productivity and achieve organizational goals. Meanwhile, dark personality traits such as Machiavellianism and psychopathy have been used as a focal point in recent research. One of the psychological philosophies that has an important impact on the behavior of accountants is the dark personality trait. The purpose of this research was the effect of Machiavellian and psychopathic personality of accountants on the social responsibility of the accounting profession. The current research is one of the applied researches in terms of its purpose, and in terms of data collection, it is descriptive and survey type. A questionnaire was used to collect information. The statistical population of the current research was all official accountants who were members of the Iranian Official Accountants Society and Audit Organization in 1402. Using Cochran's formula, the statistical sample of the research was 384 people, and the non-probability sampling method was used for sampling, and due to not receiving or completing all the questionnaires, first the questionnaires were sent online through email and WhatsApp messengers. Telegram was provided to the sample people, and finally, 256 complete and usable questionnaires were received. Using structural equations and Smart PLS3 software, the research hypotheses were tested and the results of the hypothesis test showed that the Machiavellian and psychopathic personality of accountants has a negative and significant effect on the social responsibility of the accounting profession.

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