International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

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
shahrzad ahmadi 1
ALIREZA MAYOUFI 2
ALI KHOZIN 3
MANSOUR GARGAZ 4
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
Phenomenology
Organizational Paranoia
Machiavellianism
Multiple Intelligences
Accounting
  • Akhigbe, O. J. & Gail, O. J. (2017). Job burnout and organizational cynicism among employees in Nigerian banks. European Scientific Journal, ESJ, 13(22), 125-140
  • Alaba, A. D. S. (2015). Vision for Sustainable Development: Pragmatic Strategies of Media Political Competitive Encounter. International Journal of Language and Literature, 3(2), 134–143. https://doi.org/10.15640/ijll.v3n2a14
  • Ameri Manesh, Z., & Ghorbani, M. (2019). The relationship between organizational skepticism and performance of staff of specialized Hospital of Mashad cardiovascular cardiology., Center for Islamic Studies and research Soroush Hekmat Mortazavi, 13(27),60-75
  • Amirkhani, Tayyaba; Nani, Saeed; Abdulmaleki, Maryam. (2016), Ethical leadership and pessimism in the organization: by studying the mediating role of ethical climate, management researches in Iran. Third period, number one, pp. 65-91.
  • Anwar, K., & Qadir, G. H. (2017). A Study of the Relationship between Work Engagement and Job Satisfaction in Private Companies in Kurdistan. International Journal of Advanced Engineering, Management and Science, 3(12), 239944.
  • Areekul, Ch., Ratana-Ubol, A., & Kimpee, P. (2015). Model development for strengthening social capital for being a sustainable lifelong learning society. ProcediaSocial and Behavioral Sciences. 191, pp. 1613-1617.
  • Atmadja, A. T., & Saputra, K. A. K. (2018). The influence of role conflict, complexity of assignment, role obscurity and locus of control on internal auditor performance. Academy of Accounting and Financial Studies Journal, 22(5), 1–5.
  • Bahrami Rahnama, Zahra and Bani Mahd, Bahman. (2018). Investigating organizational skepticism, professional commitment and reporting errors in the auditing profession, Stock Exchange, Volume 12, No. 45, pp. 118-145.
  • Bailey, C. D. (2017). Psychopathy and accounting students’ attitudes towards unethicalprofessional practices. Journal of Accounting Education, 41, 15-32.
  • Bakari, H. Hunjra, A. I. Jaros, S., & Khoso, I. (2018). Moderating role of cynicism about organizational change between authentic leadership and commitment to change in Pakistani public sector hospitals, Leadership in Health Services, 3(32), 387-404.
  • Barati, Masoumeh; Moradi, Mehdi; Noghani Dekht Bahmani, Mohsen. (2016). The relationship between the ethical approach of relativism, job satisfaction, and Machiavellianism among the community of accountants and auditors, Behavioral Value Accounting, second volume, fourth issue, pp. 37-67.
  • Barelds, D., Wisse, B., Sanders, S., & Laurijssen, M. (2018). No regard for those who need it: the moderating role of follower self-esteem in the relationship between leader psychopathy and leader self-serving behaviour. Frontiers in psychology, 9, 1281
  • Basil, D, Lee., P., and Glennda E.M. S. (2023). Dysfunctional behaviour in university accounting schools: a tale of management control. Journal of Management Development. 21(2): 145-163.
  • Basil T., Lee D. P., Glennda E.M. S. (2023). Dysfunctional behaviour in university accounting schools: a tale of management control. Journal of Management Development. 21(2). 145-163.
  • Belkacem ,A., Zina ,H., Ghaleb, A. (2022). Retention contracts with asymmetric information: optimistic approach vs pessimistic approach. Journal of Financial Reporting and Accounting. 9(3). 251-270.
  • Belkacem, A., H, Zina., and A, Ghaleb. )2022(. Retention contracts with asymmetric information: optimistic approach vs pessimistic approach. Journal of Financial Reporting and Accounting. 9(3): 251-270
  • Berg, M. T., Stewart, E. A., Intravia, J., Warren, P. Y., & Simons, R. L. (2016). Cynical streets: neighborhood social processes and perceptions of criminal injustice. Criminology, 54(3), 520-547.
  • Bilash, O. (2009). Gardner’s multiple intelligences and second language teaching. Improving second language education. Best of Bilash: improving second language education.
  • Brewer, G., & Abell, L. (2015). Machiavellianism and sexual behaviour: Motivations, deception and infidelity. Personality and Individual Differences, 74, 186-191. doi:https://doi.org/10.1016/j.paid.2014.10.028
  • Brewer, G., and L, Abell. )2015(. Machiavellianism and sexual behaviour: Motivations, deception and infidelity. Personality and Individual Differences. 74 (3): 186-191.
  • Brown, M., & Cregan, C. (2008). Organizational change cynicism: The role of employee involvement. Human Resource Management, 47(4), 667-686.
  • Chung, J. O. Y., & Hsu, S. H. (2017). The effect of cognitive moral development on honesty in managerial reporting. Journal of Business Ethics, 145(3), 563–575.
  • Durran, O., Choudhary, M., Garib, M. (2020). Organizational cynicism and its impact on Organizational pride in Industrial Organizations, IntJ Environ Res Public Health poblished Online, 16(7), 1203
  • Eidipoor, K., Yousefi, B., Zardashtian, Sh., & Eidi, H. (2020). The effect of poisonous leadership style on organizational pessimism and job alienation of Ministry of Sports and Youth employees with the mediating role of Machiavellianism, Journal of Sports Management Studies in Sports Science, 59(12), 135-152
  • Eidipour, Kamran; Yousefi, Bahram; Zoroastrian, Shirin; Eidi, Hossein (2019), Investigating the effect of toxic leadership style on organizational pessimism and job alienation of Ministry of Sports and Youth workers with the mediating role of Machiavellianism, Sports Management Studies, Volume 89, Number Two, pp. 135-152.
  • Ekizler, H., & Bolelli, M. (2020). The Effects of Dark Triad (Machiavellianism, narcissism, psychopathy) on the use of Power Sources. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 19(37), 27- 44.
  • Erdinç, Balli, Ayşe, İpek, Koca ,Balli. (2021). The moderating role of power culture in the impact of dark leadership on organizational ethics. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 30(1). 22-33.
  • Freeman, S., Eddy, S.L., McDonough, M., Smith, M.K., Okoroafor, N., Jordt, H., & Wenderoth, M.P. (2014). Active learning increases student performance in science, engineering, and mathematics. Proceedings of the National Academy of Sciences USA 111, 8410-8415.
  • Gupta, M., Shaheen, M., & Reddy, P. K. (2017). Impact of psychological capital on organizational citizenship behavior: Mediation by work engagement. Journal of Management Development, 367, 973–983.
  • Hajpoor, F., Mirshekari, Y., Taylor, S. (2022). Investigating the Mediating Role of Organizational Pessimism in the Relationship Between Incivility in the Workplace and Organizational Silence. Leadership & Organization Development Journal. 12(4). 271-295.
  • Hurtt, G. C., Chini, L., Sahajpal, R., Frolking, S., Bodirsky, B. L., Calvin, K., ... & Zhang, X. (2020). Harmonization of global land use change and management for the period 850– 2100 (LUH2) for CMIP6. Geoscientific Model Development, 13(11), 5425-5464.
  • Ince, M. & Turan, S. (2011). Organizational Cynicism as A Factor that Affects the Organizational Change in the Process of Globalization and An Application in Karaman’s Public Institutions. Journal of Economics, Finance and Administrative Sciences, 37, pp. 104-121.
  • Irodatun Nadilla, Dodik Juliardi, Dian Syariati. (2021). The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics. Atlantis Pres. 173(7). 104-128.
  • Jain, A. K. (2016). Volunteerism, affective commitment and citizenship behavior. Journal of Managerial Psychology. 31(3), 657-671.
  • Jain, A. K. )2016(. Volunteerism, affective commitment and citizenship behavior. Journal of Managerial Psychology. 31(3): 657-671.
  • James ,K., Adam, J., Vanhove, D. (2022). Organizational culture perceptions and change frequency: the moderating effect of members' hierarchical level in the organization. Leadership & Organization Development Journal. 11(2). 167-190.
  • James, M. S. L. (2005). Antecedents and consequences of cynicism in organizations: An examination of the potential positive and negative effects on school systems. Dissertation submitted to the Department of Management in partial fulfillment of the requirements for the degree of Doctor of Philosophy, The Florida State University. College of Business.
  • Kaya, N., Ergün, E., & Kesen, M. (2014). The Effects of Human Resource Management Practices and Organizational Culture Types on Organizational Cynicism: An empirical study in Turkey. British Journal of Arts and Social Sciences, 17(1), 43-61.
  • Kumar, P. (2017). Morality and Life skills : The need and importance of life skills education. International Journal of Advanced Education and Research, 2(4), 144–148.
  • Luburić, R. (2019). A Model of Crisis Prevention (Based on managing change, quality management and risk management). Journal of Central Banking Theory and Practice, 8(2), 33-49.
  • Makwana, A .)2023(. Exploring The Role of Emotional Intelligence in Prejudice and Intergroup Relations. Doctor of Philosophy (PhD) thesis, University of Kent.
  • Makwana, Arti (2023) Exploring The Role of Emotional Intelligence in Prejudice and Intergroup Relations. Doctor of Philosophy (PhD) thesis, University of Kent.
  • Marder, Michael. (2014). Phenomena-critique-logos: The Project of Critical Phenomenology. London: Rowman and Littlefield.
  • Maria, Z., & Shazia, Q. (2020). Self-efficacy, need for achievement and Machiavellianism in public sector employees. International Journal of Entrepreneurial Research, 3, 27–32.
  • Maria, Z., and Q, Shazia. )2020(. Self-efficacy, need for achievement and Machiavellianism in public sector employees. International Journal of Entrepreneurial Research. 3(8): 27–32.
  • Marratto, Scott. (2017). Alterity and Expression in Merleau-Ponty: A Response to Levinas. In Perception and its Development in Merleau-Ponty’s ‘Phenomenology,’ edited by Kirsten Jacobson and John Russon, 242–250. Toronto: University of Toronto Press.
  • Merleau-Ponty, Maurice. (2012). Phenomenology of Perception, translated by Donald Landes. New York: Routledge.
  • Moghadam, Alireza and Mahmoudi Meimand, Mehdi. (2017), The effect of organizational pessimism on the tendency to deviant behaviors, Management Studies, Improvement and Transformation, Volume 79, Number Two, pp. 117-89
  • Moore J E (2017). Spiritual Well-Being, Intelligence, and Job Satisfaction among U.S. Federal Employees College of Social and Behavioral Sciences U.S., Walden University. Ph.D. Thesis.
  • Moradi, M., & Jalilian. H. R. (2016). Factors influencing pessimism about organizational change and its results. Quarterly Journal of Improvement Management Studies, 25(81), 123-149.
  • Nafei, W. (2014). Job attitudes as a mediator of the relationship between organizational cynicism and organizational citizenship behavior: an applied study on teaching hospital in Egypt. International Journal of Business Administration, 5(1), 31-52.
  • Neria, A. L., Vizcaino, M., & Jones, D. N. (2016). Approach/avoidance tendencies in dark personalities. Personality and Individual Differences, 101, 264–269. https://doi.org/10.1016/j.paid.2016.05.054
  • Neves, P., Almeida, P., & Velez, M. J. (2018). Reducing intentions to resist future change: Combined effects of commitment‐based HR practices and ethical leadership. Human Resource Management, 57(1), 249-261
  • Noval LJ. )2018(. On the misguided pursuit of happiness and ethical decision making :The roles of focalism and the impact bias in unethical and selfish behavior. Organizational Behavior and Human Decision Processes. 133(3): 1–16.
  • Ogundele, O.J.K, Akingbade, W.A. and Akinlabi, H.B. (2015). Entrepreneurship training and education as strategic tools for poverty alleviation in Nigeria''. American international journal of contemporary research, 2 (1): 148-156.
  • Ozler,D.E.,&Atalay,C.G.(2011).A research to determine the relationship between organizational cynicism and burnout levels of employees in health sector. Business and Management Review,Vol. 1(4), 26-38.
  • Park, S. M., Lee, M. H., & Kim, J. Y. (2020). Influences of type-d personality, positive psychological capital, and emotional labor on the burnout of psychiatric nurses. Journal of Korean Academy of Psychiatric and Mental Health Nursing, 29(2), 133–142
  • Partha ,Nadi, Dharma ,Suputra, Ratna ,Sari (2020). Machiavellian Character Mediate the Effect of Locus of Control in Auditor Dysfunction Behavior. InternationalResearch .Journal of Management, IT & SocialSciences. 7(1). 66-77.
  • Pelit, E., & Pelit, N. (2014). The effects of mobbing on organizational cynicism: A study on hotels in Turkey. International Journal of Human Resource Studies, 4(1), 34.
  • Persson, B. N. (2019). Searching for Machiavelli but finding psychopathy and narcissism. Personality Disorders: Theory, Research and Treatment, 10, 235-245. doi:http://dx.doi.org/10.1037/per0000323
  • Peter, B., & Chima, O. B. (2018). Organisational Cynicism and Employees’ Intention to Quit. International Journal of Management Science, 5(1), 6-9.
  • Petrou, P., Demerouti, E., & Schaufeli, W. B. (2018). Crafting the change: The role of employee job crafting behaviors for successful organizational change. Journal of Management, 44(5), 1766-1792
  • Plouffe, R. A., Smith, M. M., & Saklofske, D. H. (2018). A psychometric investigation of the assessment of sadistic personality. Personality and Individual Differences, 140, 57–60.
  • Prayitno, H,. and et all.) 2019(. Politicopragmatic Power of Positive Hospitality Comment of The Followers Account of Indonesia’s President Jokowi Instagram Oriented to The Character Education in The Disruption Era 52 Indonesian. Journal on Learning and Advanced Education. IJOLAE. 1(2): 52–71.
  • Prayitno, H. J., Ngalim, A., Sutopo, A., Pangestu, D. W., Jamaluddin, N., & Halim, A. (2019). Directive Politeness Act Strategy in The Discourse of Education Column in National Newspaper as The Formation of Student S ’ Character In Indonesia. Humanities & Social Sciences Reviews, 7(2), 349–362.
  • Prayitno, H.J., et all. (2019). Politicopragmatic Power of Positive Hospitality Comment of The Followers Account of Indonesia’s President Jokowi Instagram Oriented to The Character Education in The Disruption Era 52 Indonesian Journal on Learning and Advanced Education. Indonesian Journal on Learning and Advanced Education IJOLAE, 1(2), 52–71. https://doi.org/10.23917/ijolae.v1i2.878 5aaa
  • Psaier, V. (2018). Zusammenwirken von maximaler und typischer Emotionsmanagementperformanz und ihre differenten Effekte auf Depressivität und Lebenszufriedenheit (Master thesis, Karl-Franzens-University Graz).
  • Sadaghiani, L., Lee, G., Osborne, M. (2023). The Dark Side of Leadership: Mid-Level Managers and Their Experience with Hubristic Behaviors of Executives. University Of Massachusetts Globa. Irvine, California.
  • Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5), 372–392. https://doi.org/10.1108/02686901111129553
  • Szabó, E., & Bereczkei, T. (2017). Different Paths to Different Strategies? Unique Associations Among Facets of the Dark Triad, Empathy, and Trait Emotional Intelligence. Advances in cognitive psychology, 13(4), 306. https://doi.org/10.5709/acp-0230-7
  • Thakur, V., & Mangla, S. K. (2019). Change management for sustainability: Evaluating the role of human, operational and technological factors in leading Indian firms in home appliances sector. Journal of cleaner production, 213, 847- 862.
  • Topcu, I., Karadal, A., & Yildirim, A. (2017). The relationships between general and organizational cynicism: a study among healthcare professionals. International Journal of Caring Sciences, 10(1), 216.
  • Triki, A., Cook, G. L., & Bay, D. (2018). Machiavellianism, Moral Orientation, SocialDesirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants. Journal of Business Ethics, 144(3), 623-635.
  • Ugaddan R.G., Park S.M.(2019) Do Trustful Leadership, OrganizationalJustice, and Motivation Influence Whistle-Blowing Intention? Evidence FromFederal Employees , Public Personnel Management , Vol. 48(1) 56–81.
  • Urbano, D., Ferri, E., Alvarez, C., and Noguera, M. (2017). Social Entrepreneurship and Institutional Conditions: An Empirical Analysis in Spain. International Studies in Entrepreneurship, 53–64.
  • Valentinea , S., Godkin, L., (2019) Moral intensity, ethical decision making, and whistleblowing intention .Journal of Business Research , 98, PP. 277-288.
  • Van der Stede, W. A., Young, S. M., & Chen, C. X. (2005). Assessing the quality of evidence in empirical management accounting research: The case of survey studies. Accounting, Organizations and Society, 30(7–8), 655–684. https://doi.org/10.1016/j.aos.2005.01.003.
  • Wang K.T., Fu, K. Yang, K., (2018) Do Good Workplace RelationshipsEncourage Employee Whistle-Blowing?Public Performance & ManagementReview. Vol. 41 Issue 4, PP. 768-789.
  • Yasin, T., & Khalid, S. (2015). Organizational cynicism, work related quality of life and organizational commitment in employees. Pakistan Journal of Commerce & Social Sciences, 9(2), 14-29.
  • Yunsoo, L. (2019). JD-R model on psychological well-being and the moderating effect of job discrimination in the model: Findings from the MIDUS, European Journal of Training and Development, https://doi.org/10.1108/EJTD-07-2018-0059.
  • Zare, H., Haghgoyan, Z., & Karimi, Z. (2013) Identifying the factors affecting organizational pessimism and measuring it in Qom state universities by examining four environmental-organizational-occupational and individual factors of pessimism., The Principle of Organizational Culture Management, 4(11), 159-180.
  • Zslam, U., Arfeen, M., Mohti, W., & Rahman, U. u. (2015). Organizational cynicism and its impact on privatization (evidence from federal government agency of Pakistan). Transforming Government: People, Process and Policy, 9(4), 401-425.