The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences

Document Type : Original Article

Authors

1 Ph.D. Candidate, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

2 Assistant Prof., Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

3 Assistant Prof., Department of Accounting, Alhabad Branch, Islamic Azad University, Aliabad, Iran.

4 Associate Prof., Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

10.30495/ijfma.2023.70538.1940

Abstract

The accounting profession is one of the most disciplined professions in the world and because of the type of the services it provides, it should be reliable. Its reliability depends on practical and intellectual adherence to the ethical and behavioral norms of the profession. In this regard, the purpose of this study is to explain the role of organizational paranoia in shaping the Machiavellian character of accountants with emphasis on Gardner's theory of multiple intelligences with fuzzy Delphi method. The study is a phenomenological study. The present study was conducted in 2022 and among the employees of the Tax Affairs Organization. The sampling method is snowball .Unstructured interviews were used to collect data; twenty participants shared their experiences with the researchers. The seven-step Klaizi method was used to analyze data. The results of the analysis included the interviews with participants in the organizational paranoia with three components and ten sub-components, the Machiavellianism of accountants with six components and fifteen sub-components and Garner's multiple intelligences with three components and fifteen sub-components. The results of this study can be useful for determining the rules and standards of the accounting profession and also create more confidence for the accounting profession and strengthen the personality of accountants.

Keywords

References

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