بررسی ارتباط بین خودشیفتگی مدیران عامل و وقوع سوءرفتارهای زیست‌محیطی، اجتماعی و حاکمیتی با در نظر گرفتن تأثیر قدرت مدیریتی و عدم قطعیت محیطی ناشی از پویایی صنعت
محورهای موضوعی : حسابداری و مسئولیت پاسخگویی
1 - گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران
کلید واژه: پویایی صنعت, خودشیفتگی مدیرعامل, زیست‌محیطی, اجتماعی و حاکمیت شرکتی غیرمسئولانه, قدرت مدیرعامل,
چکیده مقاله :
هدف: این پژوهش به بررسی چگونگی رفتار مدیران عامل خودشیفته در قبال استراتژی‌های غیرمسئولانه زیست‌محیطی، اجتماعی و حاکمیت شرکتی و تأثیر قدرت مدیریتی و عدم قطعیت محیط کسب‌وکار بر این رفتار می‌پردازد.
روش‌شناسی: با استفاده از محدودیت‌های در نظر گرفته شده، تعداد 141 شركت در بازه زماني 1396 -1402، به عنوان نمونه پژوهش انتخاب گردید. روش تحقيق پژوهش حاضر كاربردي و با استفاده از رويكرد پس رويدادي (از طريق اطلاعات گذشته) بوده است. جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چند متغیره مبتنی بر داده‌های تابلویی با استفاده از نرم افزار ایویوز نسخه ۱۲ بهره گرفته شده است.
یافته‌ها: یافته‌های این پژوهش نشان می‌دهد که مدیران عامل با ویژگی شخصیتی خودشیفتگی، تمایل کمتری به انجام اقدامات غیرمسئولانه در حوزه زیست‌محیطی، اجتماعی و حاکمیت شرکتی به عنوان یک استراتژی برای حفظ منافع شخصی خود دارند. این گرایش، زمانی که مدیرعامل از قدرت بیشتری در سازمان برخوردار باشد، تقویت می‌شود. با این حال، در شرایطی که شرکت‌ها در محیطی با عدم قطعیت محیطی ناشی از پویایی صنعت فعالیت می‌کنند، این گرایش محدود می‌شود.
دانش افزایی: این پژوهش به شکاف مهمی در ادبیات موجود پرداخته و پیامدهای کاربردی متعددی برای ذینفعان مختلف دارد. این پژوهش از این جهت که خودشیفتگی را به عنوان یک ویژگی شخصیتی مورد مطالعه قرار می‌دهد نوآوری قابل توجهی را در این حوزه رقم زده است زیرا می تواند نحوه رفتار مدیران عامل در هنگام بررسی اقدامات غیرمسئولانه زیست‌محیطی، اجتماعی و حاکمیت شرکتی را تعیین کند.
چکیده انگلیسی:
Purpose: This research examines how narcissistic CEOs behave towards irresponsible environmental, social and corporate governance (ESG) strategies and the impact of managerial power and business environment uncertainty on this behavior.
Methodology: Using the limitations considered, 141 companies were selected as the research sample in the period of 2017-2023. The research method of the present study was applied and used a post-event approach (through past information). To test the hypotheses of the research, multivariate linear regression based on panel data was used using EViews12 software.
Findings: The findings of this study indicate that CEOs with the personality trait of narcissism are less likely to take irresponsible actions in the field of environmental, social, and corporate governance (ESG) as a strategy to protect their personal interests. This tendency is reinforced when the CEO has more power in the organization. However, this tendency is limited when companies operate in an environment with environmental uncertainty caused by industry dynamics.
Originality: This research addresses an important gap in existing literature and has several practical implications for various stakeholders. This research represents a significant innovation in this field by studying narcissism as a personality trait, which can determine how CEOs behave when considering irresponsible ESG actions.
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