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Book part
Publication date: 20 January 2021

Derek W. Dalton

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the…

Abstract

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the effects of Machiavellianism and an organization's ethical environment across both low and high moral intensity settings. Using a sample of 192 MTurk workers (i.e., online labor pool participants from Amazon's Mechanical Turk) and 127 undergraduate accounting students, the results using the full-sample of participants indicate the following: (1) Machiavellianism is negatively associated with whistle-blowing intentions across both low and high moral intensity scenarios; (2) an organization's ethical environment is positively associated with whistle-blowing intentions across both low and high moral intensity scenarios; and (3) in the low moral intensity scenario (but not the high moral intensity scenario), I find an interaction between Machiavellianism and the strength of the ethical environment. Implications for research and practice are discussed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

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Article
Publication date: 7 October 2019

Hakan Erkutlu and Jamel Chafra

Drawing on the social exchange theory, the purpose of this paper is to examine the relationship between leader Machiavellianism and employee’s quiescent silence…

Abstract

Purpose

Drawing on the social exchange theory, the purpose of this paper is to examine the relationship between leader Machiavellianism and employee’s quiescent silence. Specifically, the authors take a relational approach by introducing employee’s relational identification as the mediator. The moderating role of psychological distance in the relationship between leader Machiavellianism and quiescent silence is also considered.

Design/methodology/approach

Data were collected from nine universities in Turkey. The sample included 793 randomly chosen faculty members along with their department chairs. Hierarchical multiple regression analysis was conducted to test the proposed model.

Findings

The results of this study supported the positive effect of leader Machiavellianism on employee’s quiescent silence as well as the mediating effect of employee’s relational identification. Moreover, when the level of psychological distance is low, the relationship between leader Machiavellianism and quiescent silence is strong, whereas the effect is weak when the level of psychological distance is high.

Practical implications

The findings of this study suggest that educational administrators in the higher education should be sensitive in treating their subordinates, as it will lead to positive interpersonal relationship, which, in turn, will reduce workplace silence. Moreover, they should pay more attention to the buffering role of psychological distance for those subordinates with high distrust and showing silence.

Originality/value

This study contributes to the literature on organizational silence by revealing the relational mechanism between leader Machiavellianism and employee quiescent silence. The paper also offers a practical assistance to employees in the higher education and their leaders interested in building trust, increasing leader–employee relationship and reducing workplace silence.

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European Journal of Management and Business Economics, vol. 28 no. 3
Type: Research Article
ISSN: 2444-8494

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Article
Publication date: 1 January 1999

Janice Baker Corzine, Gabriel F. Buntzman and Edgar T. Busch

This study examined relationships involving Machiavellianism, the career plateau, job satisfaction and salary in a sample of commercial bank officers in the United States…

Abstract

This study examined relationships involving Machiavellianism, the career plateau, job satisfaction and salary in a sample of commercial bank officers in the United States. Results showed that American bankers had relatively low Machiavellianism scores compared to scores reported for other groups. While a negative relationship between job satisfaction and Machiavellianism was found, there was no association between salary and Machiavellianism. Those who scored high on Machiavellianism were more likely to believe that they had reached a career plateau than were those who scored low. Some results are explained in the context of the U.S. banking industry environment.

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The International Journal of Organizational Analysis, vol. 7 no. 1
Type: Research Article
ISSN: 1055-3185

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Article
Publication date: 20 June 2008

William E. Shafer and Richard S. Simmons

The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a…

Abstract

Purpose

The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corporate clients.

Design/methodology/approach

The paper is based on a survey of tax professionals in Hong Kong.

Findings

The paper finds that Machiavellianism affects tax advisors' expressed viewpoints toward the importance of corporate ethics and social responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little responsibility beyond maximising their profits), and less likely to support the “stakeholder view” (which recognises corporate responsibilities to a broader range of potential stakeholders). The stockholder view (but not the stakeholder view) of corporate responsibility mediates the relationship between Machiavellianism and ethical/social responsibility judgements. Machiavellianism also had significant direct effects on ethical and social responsibility judgements.

Originality/value

The paper provides insights into the decision processes used to justify aggressive tax minimisation strategies. The findings indicate that commonly articulated views toward corporate ethics and social responsibility may be used to support unethical strategies. In particular, the finding that the stockholder view mediates the relationship between Machiavellianism and ethical/social responsibility judgements suggests that the stockholder view may be adopted to rationalise overly aggressive tax avoidance.

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Accounting, Auditing & Accountability Journal, vol. 21 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 22 May 2020

Alif Maggalatta and Desi Adhariani

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this…

Abstract

Purpose

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.

Design/methodology/approach

This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.

Findings

The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.

Research limitations/implications

The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.

Originality/value

Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

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Journal of International Education in Business, vol. 13 no. 2
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 5 November 2018

Katja Stradovnik and Janez Stare

The purpose of the paper is to examine the impact of Machiavellian leadership and organisational cynicism on the emotional exhaustion of employees.

Abstract

Purpose

The purpose of the paper is to examine the impact of Machiavellian leadership and organisational cynicism on the emotional exhaustion of employees.

Design/methodology/approach

Survey data were collected from 463 employees of Slovenian municipalities. Surveys were used to collect Machiavellianism, organisational cynicism and emotional exhaustion data. Hypotheses were verified by means of three methods: the contingency table, χ2 test and Pearson coefficient.

Findings

Machiavellian leadership has an impact both on the presence of emotional exhaustion and organisational cynicism. According to the results, both Machiavellianism and organisational cynicism have a direct linear impact on the increase of emotional exhaustion.

Research limitations/implications

The findings of the research were formulated on the basis of a survey conducted according to a self-assessment online survey.

Originality/value

Even though the concept of Machiavellianism was developed 500 years ago, the existing literature suggests that it continues to be relevant in modern times, most frequently in terms of examining the way leaders establish their power and adopt (un)ethical leadership practices and the implications their behaviour has on their direct working environment. Only select authors have examined Machiavellianism in correlation with organisational cynicism and emotional exhaustion, with an emphasis on the public sector. Due to a lack of research conducted on the subject, the main research challenge was to establish actual correlations between the three factors above.

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Leadership & Organization Development Journal, vol. 39 no. 8
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 1 January 1990

David Shackleton, Leyland Pitt and Amy Seidel Marks

Decision styles and Machiavellianism were studied among four groupsof managers in pharmaceutical companies. Using a Decision StylesInventory, directive, analytic…

Abstract

Decision styles and Machiavellianism were studied among four groups of managers in pharmaceutical companies. Using a Decision Styles Inventory, directive, analytic, conceptual and behavioural decision styles were studied, each representing a different combination of cognitive complexity and brain hemisphere preference in decision making. Machiavellianism was assessed using the Mach IV scale of Christie and Geiss (1970) and its components, namely, tactics, views and morality. The sample studied comprised 39 marketing, 23 financial, 35 medical and 21 operations managers. No significant interdependence was found between decision style, Machiavellianism and managerial group. Further research is recommended to investigate differences in decision style between managers and non‐managers, and to establish the effects of Machiavellianism in the workplace.

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Journal of Managerial Psychology, vol. 5 no. 1
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 8 April 2014

Stephen K. Nkundabanyanga, Charles Omagor and Irene Nalukenge

The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of…

Abstract

Purpose

The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of students.

Design/methodology/approach

The present study surveyed 471 university students. The study was cross-sectional and employed structural equation modelling in statistical modelling.

Findings

The study provides evidence that perceived opportunity to cheat in examinations is the single most important factor accounting for significant variations in rationalization and academic misconduct. Similarly, low Machiavellians significantly get inclined to CSR ideals. The fraud triangle alone accounts for 36 per cent of the variations in academic misconduct, hence the error variance is 64 per cent of academic misconduct itself. This error variance increases to 78 per cent when a combination of perceived opportunity, rationalization, Machiavellianism is considered. Moreover, both Machiavellianism and academic misconduct account for 17 per cent of variations in students’ proclivity to CSR ideals.

Research limitations/implications

Results imply that creating a setting that significantly increases a student's anticipated negative affect from academic misconduct, or effectively impedes rationalization ex ante, might prevent some students from academic misconduct in the first place and then they will become good African corporate citizens. Nevertheless, although the unit of analysis was students, these were from a single university – something akin to a case study. The quantitative results should therefore be interpreted with this shortcoming in mind.

Originality/value

This paper contributes to the search for predictors of academic misconduct in the African setting and as a corollary, for a theory explaining academic misconduct. Those students perceiving opportunity to cheat in examinations are also able to rationalize and hence engage in academic misconduct. This rationalization is enhanced or reduced through Machiavellianism.

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Journal of Applied Research in Higher Education, vol. 6 no. 1
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 4 January 2021

Nor Farah Hanis Zainun, Johanim Johari and Zurina Adnan

The objective of this study is to examine the predicting role of Machiavellianism, locus of control and moral identity on ethical leadership. This study also assessed the…

Abstract

Purpose

The objective of this study is to examine the predicting role of Machiavellianism, locus of control and moral identity on ethical leadership. This study also assessed the moderating role of ethical role modelling in the linkage between Machiavellianism, locus of control, moral identity and ethical leadership.

Design/methodology/approach

A total of 202 public service leaders in Malaysia participated in the study. A quantitative study was conducted and structural equation modelling was used to test the hypotheses.

Findings

Moral identity poses a substantial influence on ethical leadership. Ethical role modelling is a significant moderator in the association between moral identity and ethical leadership.

Research limitations/implications

This study contributes to the social learning theory by assessing Machiavellianism, locus of control and moral identity as the predictors of ethical leadership among public service leaders in Malaysia. Future study can be further extended to both managerial and support staff to understand the ethical phenomenon in Malaysian public sector.

Practical implications

The study highlights the need for public sector to give considerable attention to moral identity in boosting ethical leadership among public service leaders in Malaysia's public sector. Furthermore, the element of ethical role modelling should not be neglected as this factor is a valid moderator in nurturing ethical leadership among public service leaders.

Originality/value

The study deepens the knowledge on the importance of ethical role modelling as a moderator in assessing the influence of the predictors on ethical leadership. Further, this study demonstrates that public service leaders who reported high moral identity would have higher ethical leadership if they experienced good ethical role modelling.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 18 September 2020

Kangan Sayal and Gurparkash Singh

The purpose of this study is to develop and empirically test the earnings management (EM) behavior model to investigate the personal psychological factors that influence…

Abstract

Purpose

The purpose of this study is to develop and empirically test the earnings management (EM) behavior model to investigate the personal psychological factors that influence individuals’ intentions to engage in EM.

Design/methodology/approach

Following a review of literature, personal-psychological factors influencing EM intentions were identified within the scope of the theory of planned behavior (TPB) and a dark triad of personality theory. The survey data from 153 MBA students were analyzed using partial least square-structural equation modeling.

Findings

The results revealed perceived behavior control is significant in influencing individuals’ EM intentions followed by attitude toward behavior and subjective norms. The results, however, do not support the relationship between moral obligation and intentions to engage in EM and also reported a negative relationship between Machiavellianism and individuals’ EM intentions.

Practical implications

The proposed model will enable organizations to develop focused training programs for managers to reduce EM behavior. It will also help educators in training students to positively shape their ethical behavior and make them more reciprocal toward others and their work environment.

Originality/value

The study develops the EM behavior model and suggests that TPB and Machiavellianism personality traits provide a useful framework to identify the personal psychological factors influencing individuals’ EM intentions. Further, the empirical testing of the model documents and contributes toward a better understanding of the personal psychological factors significantly influencing individuals’ EM intentions.

Details

Accounting Research Journal, vol. 33 no. 6
Type: Research Article
ISSN: 1030-9616

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