ماکیاولی

Open Access Article

1 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance
Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock More

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock exchange listed firms . The theoretical foundations of this research collected by the archival research, also, research data collected through the questionnaire. The hypothesis test is conducted by multivariable regression. The results show that , in women sample, there is no significant relation between Machiavellianism and tax evasion. But, emotional manipulation has a positive and significant  relation with tax evasion. Also in men sample, the research results is the opposite. In this sample, Machiavellianism  has a direct and significant relation with tax evasion, however, emotional manipulation has no any significant  relation with tax evasion. So, We conclude  that tax avoidance is observed among two groups of males and females. However, different  psychological factors could affect it.  Manuscript profile

Open Access Article

2 - Describing the connection between Machiavellian behavior of accountants using the theory of planned behavior
mostafa notghi taheri habib piri jalil beytari reza sotode

10.30495/jma.2023.21912

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 More

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. Manuscript profile

Open Access Article

3 - The effect of financial literacy on Machiavellian personality of Tehran exchange market investors
Karim Ghalmegh Ahmad Yaghoobnezhad Mirfeiz Fallah Shams

Financial literacy and behavioral biases (Machiavellian personality) are critical factors affecting the financial decisions and behaviors of investors. We survey 285 individual stock investors to measure their financial literacy, to examine their behavioral biases and t More

Financial literacy and behavioral biases (Machiavellian personality) are critical factors affecting the financial decisions and behaviors of investors. We survey 285 individual stock investors to measure their financial literacy, to examine their behavioral biases and to investigate the relationship between financial literacy and behavioral biases. This study was conducted in 20015 and 2016 years in Tehran stock exchange market, brokers and investment companies in Iran. Standard international questionnaire (after localization) was distributed among the investors and the answers were gathered, then variables were measured using multivariate regression in SPSS. In spite of research literature in the local context which offers a model for measuring financial literacy, this study specifically tends to find out the relationship between financial literacy and the behavioral biases among the Investors Results suggest that there is negative significant relationship between the financial literacy and the Machiavellian personality in Tehran Stock exchange market Investors. Manuscript profile

Open Access Article

4 - The identity of Machiavelli in the Third Book of Masnavi Ma’navi ( a case study of the story “A King who killed Christians” based on the key concepts of Niccolo Maciavelli)
Abolfazl ghanizade

The western political, literary circles acknowledge Niccolo Machiavelli as an influential figure who played a major role in the shift of Renaissance into the intellectualism era in Italy. As a social reformist and political critic, he managed to influence public opinion More

The western political, literary circles acknowledge Niccolo Machiavelli as an influential figure who played a major role in the shift of Renaissance into the intellectualism era in Italy. As a social reformist and political critic, he managed to influence public opinion on government, religion, aristocracy as well as people. Relying on his two works, i.e. “Kings” and “Speeches” the scholars in the area of political sociology take the concepts like (1)virtue, (2) chance, (3) separation of ethics and politics, (4) description of types of kingdoms, (5) the balance of classes, as the basics of his theoretical framework. The author of this article claims that the political moves conducted in the story of Molavi entitled “A King who killed Christians” matches significantly with this theoretical framework. As such, this paper first addresses the basics of that theory followed by the described and analyzed concepts in the story and finally the mapping of the story with the theory of Machiavelli. Finally, it is concluded that in the studied story, the pattern of governance on people is greatly consistent with Machiavellian definitions and expectations in many respects Manuscript profile

Open Access Article

5 - The Effect of Auditors' Narcissism and Machiavellianism on Organizational Backstabbing with the Mediating Role of Self- interest
Reza Asgharpour Hassankiyadeh

10.30486/FBRA.1403.870385

The aim of the present study is to investigate the effect of auditors' narcissism and Machiavellianism on organizational backstabbing with the mediating role of personal self-interest. In terms of purpose, this research is a descriptive-survey application. The stat More

The aim of the present study is to investigate the effect of auditors' narcissism and Machiavellianism on organizational backstabbing with the mediating role of personal self-interest. In terms of purpose, this research is a descriptive-survey application. The statistical population of the study was the members of the Iranian Certified Accountant Society in 2023, and 318 people were selected as a statistical sample using Cochran's formula and available sampling method. The data collection tool is a standard questionnaire whose validity and reliability were checked and confirmed. Data analysis and hypothesis testing were done in the form of descriptive and inferential statistics using structural equation modeling and SPSS and Smart PLS statistical software. The research results show that the narcissistic and Machiavellian characters of auditors have a positive and significant effect on organizational backstabbing and personal self-interest. Also, the results showed that auditors' self-interest has a positive and significant effect on organizational backstabbing and plays a strong and aggravating mediating role between narcissism and Machiavellianism and organizational backstabbing. The results of the research show the special importance of organizational flooding and its destructive effects in organizations and audit institutions, which requires the special attention of officials in this field in order to prevent the appearance of dark and self-interested personalities in the organization, and this will increase the audit profession and the quality of audit. Manuscript profile

Open Access Article

6 - Prediction of Elementary School Student’s Machiavellian Beliefs by Parenting Styles The Prediction of Machiavellian beliefs of elementary students based on parenting styles
zahra eshami chehrazi Maryam Ghorbani Asghar Aghaei

10.30486/jsrp.2018.543221

The purpose of this research was to explore the role of the children's Machiavellian beliefs in predicting parenting styles. The research method was descriptive statistical population included all fourth and fifth grade elementary school students and their mothers in th More

The purpose of this research was to explore the role of the children's Machiavellian beliefs in predicting parenting styles. The research method was descriptive statistical population included all fourth and fifth grade elementary school students and their mothers in the academic year in Isfahan in 2014-2015. Therefore 361 (177 boys and 184 girls) elementary school students and their mothers were selected as the sample using cluster random sampling from the five areas of education.Research tools included Parenting Styles Questionnaire (Baumrind, 1972) and Machiavellian Beliefs Scale for Children (Christie & Geis, 1970).The data was analyzed using by stepwise regression. The results of regression analysis showed that authoritarian parenting style is 16% can predict Machiavellian beliefs in this level (p< 0.01). According to the results of this study can be said the authoritarian parenting style has a negative effect on children’s Cognitive development and their social behaviors because of its authoritarian governing structure, lack of discussion, and Lack of attention to children's needs. Manuscript profile

Open Access Article

7 - Comparative study of political ethics in Kalila-Demna and Machiavelli`s Prince
MOHAMMAD JAVAD SAFDEL TEHRANI Aliakbar Amini AHOURA RAHBAR

To clarify and explain political issues, including in the field of politics and the field of Eastern civilization, "Kalila-Demna" is considered one of the prominent works that the thinkers belonging to the field of Western civilization acknowledge more than th More

To clarify and explain political issues, including in the field of politics and the field of Eastern civilization, "Kalila-Demna" is considered one of the prominent works that the thinkers belonging to the field of Western civilization acknowledge more than the Eastern ones. The main hypothesis of this article is that Kalila-Demna, whose main theme was founded five centuries before Christ, has similarities in the field of ethics and anti-ethics with a work called "Prince" which was written two thousand years later. When we compare the two amoral characters, "Lion" and "Prince" based on Karen Horne's methodology in terms of typology, character and behavior, we find similarities between them. But even in this area of moral issues, the difference between the message that Kalila-Demna conveys to the reader and what Prince says is very significant. On the other hand, in Kalila-Demna, violating moral principles is condemned, while in Prince, the ruler is allowed to violate morals without being blamed or condemned. Manuscript profile

Open Access Article

8 - The mediating role of emotional exhaustion in the relationship between Machiavellian leadership and employees' creativity
Reza Sepahvand Mohsen Aref Negad Fariborz Fathi Chegeni

Context: Organizations need creative and innovative employees to meet the challenges of their environment in order to survive and stay competitive. In the meantime, various factors affect the employees' creativity, including Machiavellian leadership and emotional exhaus More

Context: Organizations need creative and innovative employees to meet the challenges of their environment in order to survive and stay competitive. In the meantime, various factors affect the employees' creativity, including Machiavellian leadership and emotional exhaustion.Objective: The purpose of this study was to investigate the mediating role of emotional exhaustion in the relationship between Machiavellian leadership and employees' creativity at Lorestan University.Research method: The present descriptive-exploratory research is applied in terms of purpose and is based on the deductive research and positivism paradigm in term of philosophy. The statistical population of the study was 440 employees of Lorestan University. Based on Morgan's table, a sample of 205 people was selected by stratified random sampling. In order to measure the variables of the research, the (Dahling et al’s, 2009) Machiavellian leadership Questionnaire, (Wang et al’s, 2013), creativity Questionnaire and the (Maslach & Jackson’s , 1981) emotional exhaustion Questionnaire were used and Their reliability was confirmed by Cronbach's alpha. For data analysis, structural equations modeling and PLS software have been used.Findings: Findings show that Machiavellian leadership has a negative and significant relationship with employees' creativity and a positive and significant relationship with emotional exhaustion, emotional exhaustion has a negative and significant relationship with employees' creativity, also Machiavellian leadership has a significant negative relationship with employees' creativity through emotional exhaustion.Conclusion: The overall results of the study show that Machiavelli leaders by increasing their personal interests over organizational interests and using tools as employees to achieve their goals increase employee stress and emotional fatigue, which in turn reduces employees' creativity. Manuscript profile

Open Access Article

9 - Explaining the relationship between the components of professional ethical courage and accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method
Mostafa Notghi Taheri, Habib Piri Reza sotoudeh Jalil Bitari

AbstractSince the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a s More

AbstractSince the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a serious threat to the quality of accounting. to be The purpose of the current research is to investigate the relationship between the components of professional ethics courage on ethical behavior and also on accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method. The sample size is 871 senior accountants of companies admitted to the Tehran Stock Exchange, who were randomly selected based on gender, age, education level and work experience, and 191 of them answered both questionnaires of courage and professional ethics. (Skerka, 5119) and the behavior of Machiavellianism (Christo Jes 4971) answered. Cronbach's alpha method and composite reliability coefficient (CR) were used to check the reliability of the research tool that the coefficient for all variables is higher than 187 and acceptable.To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 181 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients, R_square Z, have been used, and the obtained results show the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the courage of professional ethics can have a significant and negative effect on Machiavellian behavior, and on the other hand, according to the outputs of the model, the courage of professional ethics has a direct and significant effect. on the ethical behavior of accountants. Also, Machiavelli's behavior has a significant and negative effect on accounting quality. Manuscript profile

Open Access Article

10 - The Relationships between the Dark triad of character and dimensions sense of humor
sajad almardani yahya shahmohamadzadeh heydar nori mohamad hashemi

humor is Universal activity and generally positive that individuals to experience belonging to different social and cultural contexts around the world. sense of humor is important variable traits and stable individual differences that in the types of behaviors, experien More

humor is Universal activity and generally positive that individuals to experience belonging to different social and cultural contexts around the world. sense of humor is important variable traits and stable individual differences that in the types of behaviors, experiences, emotions, attitudes, and abilities associated with fun, laugh, laughing, as it is manifested. Therefore, this study examines the relationship between Dark triad of character (narcissistic, antisocial and Machiavellian) were dealt with humor. The statistical population consists of all students University of Mohaghegh Ardabili are in the school year 93-92 were studying. Using a multi-stage cluster random sampling were selected 228 subjects (129 males and 99 females (and completed the Dark triad of character and sense of humor questionnaires. The results showed there is significant between the Dark triad of character with sense of humor correlation wit. Also, between narcissistic streak with sense of humor positive correlation but antisocial streaks and Machiavellian streak with sense of humor was a significant negative relationship. Also, to determine the predictive power of the variables was used stepwise regression analysis. Given the positive relationship narcissistic streak with sense of humor can be said Narcissistic people use dimensions sense of humor higher. But People use with antisocial and Machiavellian streaks less. Manuscript profile

Open Access Article

11 - Dark Triad Management Personality and Financial Reporting Manipulation
Mahmood Hematfar

AbstractIntroduction:The personality traits of Machiavellianism, anti-socialism and narcissism constitute the dark three personalities. The purpose of this study is to investigate the dark triple management personality and financial reporting manipulation.Research metho More

AbstractIntroduction:The personality traits of Machiavellianism, anti-socialism and narcissism constitute the dark three personalities. The purpose of this study is to investigate the dark triple management personality and financial reporting manipulation.Research methodology: This research is a quasi-experimental and applied research and a descriptive-correlational research. Its statistical population is all financial managers of companies listed on the Tehran Stock Exchange in 1400. For this purpose, 200 questionnaires were distributed and 128 questionnaires were analyzed. To analyze the data, statistical methods of correlation analysis were used to determine the relationship between the dark triple management personality and manipulation in financial reporting.Research Findings:The results of data analysis showed that there is a significant relationship between the dark triple management personality and financial reporting manipulation. There is also a significant difference between the levels of the dark triple managerial personality and the manipulation of financial reporting.Discussion and conclusion: This study can help the ethical decisions of financial managers in organizations. Manuscript profile

Open Access Article

12 - Explaining the gap between politics and ethics by examining advice in the story of the lion and the cow in Kalileh Dimna based on Machiavelli's theory
قدسیه رضوانیان عفت سادات غفوری

Kalileh Dimnahasreflected moral and educational trends of our literature. This book contains both moral teachings and political doctrines. In order to achieve this, it benefits from inspirational effect of stories which demonstrated through anecdotes. Since admonition d More

Kalileh Dimnahasreflected moral and educational trends of our literature. This book contains both moral teachings and political doctrines. In order to achieve this, it benefits from inspirational effect of stories which demonstrated through anecdotes. Since admonition discourse; in the traditional approach for education, especially moral education is dominant discourse, this study attempts to explore this aspect of didactic literature. Therefore, the main goal of this study is  to answer this question, that is, Does  the aim of advising from the language of story characters are  morals in all cases or sometimes it is political?  By examining advices in the story of cow and lion we understand that Demneh is trying to gain power. He believes in demoralizing in policy, as a result there are a lot of similarities between the ideas of Machiavelli and didactic content in this story.  Manuscript profile

Open Access Article

13 - Comparative Analysis of Machiavellianism Accountants - Hsabrsan- doctors and engineers
کامبیز Forghndost بهمن Banimahd حیدر Valilor

This paper investigates Machiavellianism between accountants, auditors, medics and engineers. This studyuses a questionnaire to measure Machiavellianism. We apply T-test and ANOVA to comparative study among the aforementioned professions, and multivariate regression is More

This paper investigates Machiavellianism between accountants, auditors, medics and engineers. This studyuses a questionnaire to measure Machiavellianism. We apply T-test and ANOVA to comparative study among the aforementioned professions, and multivariate regression is applied to test factors effecting on Machiavellianism in accounting profession. The findings show that the level of Machiavellianism is different between engineering, medicine and accounting professions. Engineering profession has mostMachiavellianism, then the accounting profession and in last the medical profession. The results also show that factors which affect accounting profession's Machiavellianism are gender, experience and employment in private sector. Thus, these findings theoretically approve that medicine profession respects ethic more than other professions. Manuscript profile

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