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The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts

Saida Dammak (Department of Accounting, Université de Carthage IHEC Carthage, Tunis, Tunisia)
Sonia Mbarek (Department of Accounting, Faculte des Sciences Economiques et de Gestion de Sfax, Universite de Sfax, Sfax, Tunisia)
Manel Jmal (Faculte des Sciences Economiques et de Gestion de Sfax, Universite de Sfax, Sfax, Tunisia)

Journal of Financial Reporting and Accounting

ISSN: 1985-2517

Article publication date: 3 May 2022

445

Abstract

Purpose

This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

Design/methodology/approach

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

Findings

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Originality/value

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

Keywords

Citation

Dammak, S., Mbarek, S. and Jmal, M. (2022), "The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-09-2021-0296

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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