Describing the connection between Machiavellian behavior of accountants using the theory of planned behavior

Subject Areas : Management Accounting

mostafa notghi taheri ¹ (PhD student in the field of accounting/ Faculty of Humanities/ Islamic Azad University, Zahedan Branch/ Iran)
habib piri ² (Assistant Professor of Accounting/Faculty of Humanities/Islamic Azad University, Zahedan (Corresponding Author))
jalil beytari ³ (Assistant Professor of Accounting/Faculty of Humanities/Islamic Azad University, Quds City Branch/Iran)
reza sotode ⁴ (Assistant Professor of Accounting/Faculty of Humanities/Islamic Azad University, Nikshahr Branch/Iran)

Received: 2022-04-18 Accepted : 2022-09-11 Published : 2023-02-20

Keywords: Theory of planned behavior, Accountant Machiavellianism, behavioral tendencies,

Abstract :

In order for the reporting of financial information in companies to help users in evaluating the performance and profitability of a company, the presentation of information must be correct and far from fraud, so the proper behavior of accountants will be very effective in realizing this goal. The aim of the current research is to investigate the factors influencing the creation of Machiavellian behavior of accountants in 1400 using the theory of planned behavior based on the structural equation modeling method. The sample size is 870 accountants who were randomly selected based on gender and educational level, and 490 of them responded to both questionnaires of behavioral tendency (Ajzen, 2006) and Machiavellian behavior (Christio Jais, 1970). To check the reliability of the research tool, Cronbach's alpha method and composite reliability coefficient (CR) were used, and the coefficient for all variables is above 0.7 and acceptable. To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 0.4 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients Z, R_square, were used, and the obtained results indicate the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the attitude of accountants has a significant and positive effect on the tendency towards Machiavellianism. Also, mental norms and perceived behavioral control have a significant effect on the behavioral tendencies of accountants. According to the studies based on the theory of planned behavior, behavioral tendencies have an effect on the Machiavellianism of accountants.

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