تاثیر خودشیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بربیش اطمینانی

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

نازنین بشیری منش ¹ , سید حسام وقفی ² , کبری شمس الدینی ³

1 - استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران
2 - استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران
3 - کارشناسی ارشد حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، عسلویه، ایران

تاریخ دریافت : 1400/09/13 تاریخ پذیرش : 1400/11/15 تاریخ انتشار : 1401/03/01

کلید واژه: عملکرد اجتماعی, بیش اطمینانی مدیران, خودشیفتگی مدیران,

چکیده مقاله :

مدیران خودشیفته برای شهرت طلبی و بزرگ‌نمایی خود تلاش می کنند تا در عرصه فعالیتهای اجتماعی، حضور فعالی داشته و از این طریق ضعف‌های خود را پوشانده و منافع بیشتری کسب کنند. از سوی دیگر احتمال می رود مدیران خودشیفته، اطمینان بیش از حد به نگرش‌ها و توانمندهای‌شان داشته باشند. براین اساس هدف پژوهش حاضر، بررسی تاثیر خود شیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بر بیش اطمینانی است. به این منظور، نمونه ای متشکل از 129 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1398 بررسی شدند. فرضیه‌های پژوهش با استفاده از داده‌های ترکیبی و به‌کارگیری رگرسیون چندگانه و لاجیت در نرم افزارهای استتا و ایویوز آزمون شدند. یافته های حاصل از آزمون فرضیه های پژوهش بیان می کنند، خودشیفتگی مدیران بر عملکرد اجتماعی مدیران در حوزه داخلی و خارجی تاثیر مثبت و معناداری دارد. مدیران خودشیفته در جهت خود نمایی و جلب توجه ذینفعان داخلی و خارجی در فعالیتهای اجتماعی مشارکت می‌کنند. همچنین یافته ها نشان داد، بیش اطمینانی تاثیر منفی و معناداری بر رابطه خودشیفتگی مدیران و عملکرد اجتماعی داخلی و خارجی دارد. براین اساس، اعتماد به نفس کاذب مدیران منجر به کاهش اثر مثبت ویژگی خودشیفتگی مدیر بر عملکرد اجتماعی می شود.

چکیده انگلیسی:

The narcissistic managers try to be active and active in the field of social activities in order to gain fame and magnification, and in this way, they cover their weaknesses and gain more benefits. On the other hand, narcissistic managers are more likely to have overconfidence in their attitudes and abilities. According to this ,The purpose of this study is to investigate the narcissism of managers and internal and external social performance with emphasis on overconfidence. For this purpose, a sample of 129 companies listed on the Tehran Stock Exchange during the years 2014 to 2021 were reviewed. Research hypotheses were tested using combined data and using multiple and Logit regression in Stata and Eviews software. Findings from the test of research hypotheses show that managers 'narcissism has a positive and significant effect on managers' social performance in the internal and external field. Narcissistic managers participate in social activities in order to show off and attract the attention of internal and external stakeholders. The findings also showed that overconfidence has a negative and significant effect on the relationship between managers' narcissism and internal and external social performance. Accordingly, managers' false self-confidence reduces the positive effect of managerial narcissism on social performance.

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