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The purpose of this paper is twofold: first, to examine the link between behavioural and personality traits of firm representatives and bribery in the case study of Vietnam; second, to study whether corruption is associated to firm performance through managers’ personality traits.

This study uses novel data from micro, small and medium firms in Vietnam for investigating the relationship between behavioural and personality traits of representatives of firms and bribery. Stratified sampling method is employed to ensure an adequate number of firms in each province with different ownership types. Ordinary least squares and logistic estimation techniques are used in this analysis.

This paper finds that traits of risk loving and innovativeness are positively associated to the likelihood of paying bribe whereas managers’ internal locus of control is negatively related to the probability of paying bribe. This paper reveals that managers, who have risk loving characteristics and get engaged to bribe payments, are related to lower firm performances.

Despite the fact that this paper provides robust and statistically significant empirical analysis, results from this paper are constrained with use of cross-sectional survey data, which has been conducted in 2015. Although this paper can provide strong correlations, it does not establish causal linkages and one should therefore be careful in interpreting the observed patterns as causal impacts.

The role of managerial personality traits in corruption interactions has not yet been explicitly proposed and empirically investigated. This paper attempts to fill this void by examining the relationship between managerial traits and corruption tendencies among SMEs in Vietnam.

Extant theories suggest that entrepreneurs' personal characteristics have substantial impacts on their firm's performance. From a resource‐based view, the paper considers an entrepreneur's personal characteristics to be a unique resource endowment to their firm. The paper seeks to discuss these issues.

Data were collected through a national survey of owners and senior managers of small‐ to medium‐sized Canadian manufacturing companies. Mediation relationships were tested with hierarchical regression analyses.

Consistent with the authors' hypotheses, it is found that entrepreneurs' personal characteristics, such as need for achievement, need for cognition, and internal locus of control, have positive influences on firm performance. Furthermore, it is demonstrated that their strategic orientations mediated these influences. The data indicate that entrepreneurs with higher levels of internal locus of control are more likely to adopt an entrepreneurial orientation than a market orientation.

This paper helps to better understand why entrepreneurs make different strategic decisions under seemingly similar competitive environments. The findings suggest that entrepreneurs do not simply react mechanically to external environmental changes. Instead, how they seek and interpret information and formulate organizational strategies is partially influenced by their personal characteristics. Entrepreneurs develop their own ways of utilizing the human capital that they bring to their firms.

This exploratory research examines the effect of motivational factors on the firm performance of women entrepreneurs in Lebanon. An interview questionnaire was used to collect data from 110 women entrepreneurs. Findings of the multiple regression model indicated three women entrepreneurial motivations (internal locus of control, self-efficacy, and financial success) were positively related to firm performance. Other entrepreneurial motivations that were explored (need for achievement, desire for independence, and passion) appeared to have no significant positive relation with firm performance. Generally, this exploratory research suggests that theories regarding women entrepreneurship derived from developed countries should be examined carefully before being used in developing country settings like Lebanon.

Entrepreneurship has an important role in the economic development of a country. One element that represents the entrepreneurship quality is its orientation. The orientation of entrepreneurship includes several dimensions which are needed for achievement, an internal locus of control, self-reliance, extroversion, being proactive, risk-taking, and innovation. These dimensions are believed to be able to improve the company’s performance. The purpose of this study is to find out how the entrepreneurship orientation influences the firm performance. This study aims to discover which dimensions of entrepreneurship orientation are the most influential toward the firm performance. The samples were comprised 40 entrepreneurs. The primary data were collected from the respondents by distributing questionnaires to the entrepreneurs of food firms in Salatiga, Indonesia. A multiple regression analysis method was applied in this study. The results show that among the dimensions in entrepreneurship orientation, only the risk-taking and innovative dimensions influence the company’s performance. Innovativeness has a higher effect on firm performance.

This paper aims to identify the intra-organizational environment factors that affect entrepreneurial orientation (EO) and examine the mediating role of market orientation (MO) in the relationship between and organizational performance.

The study is conducted in a less-researched area, Egypt. Data were collected using a survey from 120 large-sized manufacturing firms working in seven industries: engineering and home appliances, communication and information technology (IT), food and beverage, chemicals, furniture and decoration, clothing and smoking. The research framework was examined using partial least square approach of structural equation modeling (PLS-SEM).

The findings indicate that the intra-organizational environment factors that affect entrepreneurial orientation practices are deep locus of planning, planning flexibility, planning horizon, integration and organizational support. Also, the results show that MO mediates the relationship between entrepreneurial orientation and performance.

The findings provide insights about how to manage the intra-organizational environment of the firm and how to configure strategic capabilities, i.e. entrepreneurial orientation and MO, to enhance the organization’s performance.

This paper provides a holistic approach that identifies the intra-organization environmental factors necessary to create an organizational culture that facilitates and encourages entrepreneurial orientation and MO, as well as examine the role of MO in the relationship between entrepreneurial orientation and the organizational performance.

The purpose of this paper is to examine the relationships between locus of control and the work‐related behavioral measures of job stress, job satisfaction and job performance in Taiwan.

Subjects were drawn from a pool of accounting professionals who completed a questionnaire made up of valid and reliable instruments that measured each of the variables studied.

The findings indicate that one aspect of an accountants' personality, as measured by locus of control, plays an important role in predicting in the level of job satisfaction, stress and performance in CPA firms in Taiwan. Individuals with a higher internal locus of control are more likely to have lower levels of job stress and higher levels of job performance and satisfaction.

The results indicate that locus of control plays an important role in the overall effectiveness of accountants, even in a non‐western culture like Taiwan.

This was a study of a non‐Western culture and focused on individuals in a profession rather than occupations not requiring professional credentials.

The burgeoning population has an adverse impact on the employability prospects in the emerging economies and has triggered entrepreneurial activities to steer this predicament. The purpose of this study is to explicate the major entrepreneurial competencies that drive firm competitiveness.

Three industrial estates were selected from the two major industrial districts of eastern Uttar Pradesh, India. The study used a cross-sectional design and responses from micro, small and medium enterprises (MSME) entrepreneurs were collected by employing a structured questionnaire. Structural equation modeling was applied to empirically validate the proposed hypotheses in the study.

The study discerns the enablers of firm competitiveness and pursuit of excellence. The results reveal that the need for achievement and locus of control competencies strikingly augment firm competitiveness while risk-taking capability and innovativeness competencies aggrandize pursuit of excellence competency. The study further adduces that pursuit of excellence partially mediates between the liaison of risk-taking capability and innovativeness on the one end and firm competitiveness on the other.

The study demonstrates the compelling determinants of firm competitiveness and pursuit of excellence that might embolden training institutes and banks to emphasize the identified competencies for enhancing firm competitiveness and advancing loans.

There is a paucity of literature on “pursuit of excellence” and “firm competitiveness” regarding the MSME sector in India. Therefore, the study contributes to the literature by synthesizing these constructs in an epigrammatic conceptual model. The study is distinctive because it is one of the rare studies to explore the mediating effects of the pursuit of excellence entrepreneurial competency.

The purpose of this paper is to examine the effects of external locus of control on different job characteristic variables – i.e. role conflict, role ambiguity and emotional exhaustion, in addition to the outcome variable, job satisfaction – in a business-to-business sales setting.

Data from B2B salespeople were used to test the proposed model using structural equation modeling.

The results indicate that a more external locus of control will be: positively related to role stress factors; indirectly and positively related to emotional exhaustion; and negatively related to job satisfaction.

This study provides a managerially actionable foundation for influencing locus of control to increase a salesperson's satisfaction with his/her position.

This paper addresses a gap in task performance research, with a focus on supply chain operations, by exploring the role that defensive pessimism (DP)—a phenomenon sparsely studied in supply chain literature—has in the workplace. It investigates the roles that task complexity, perceptions of control and employee situatedness in the workplace play as predictors of DP, as well as addresses the relationship between defensive pessimism and supply chain performance.

Five hypotheses are developed and empirically tested employing the data-generating method, Monte Carlo simulation and then applying factor analysis and structural equation modeling (SEM) to survey data from practitioner members of the Council of Supply Chain Management Professionals.

The results reveal that task complexity and external locus of control heighten perceptions among employees that task completion could be outside their locus of control. The increased tendency to be defensively pessimistic about workplace commitments negatively impacts supply chain performance. This study found that task complexity and external locus of control encourage DP, negatively impacting supply chain performance (SCP).

This study explored underlying causes of defensive pessimism, a self-limiting behavior among supply chain professionals. In understanding the role of DP, it is possible to enhance SCP by managing task complexity, external locus of control and job autonomy—predictors of defensive pessimism in work commitments.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.