Machiavellianism in Public Accountants: Some Additional Canadian Evidence

IF 4.8 Q1 Economics, Econometrics and Finance

Business Ethics-A European Review Pub Date : 2009-10-01 DOI:10.1111/j.1467-8608.2009.01569.x

Anamitra Shome, Hema Rao

引用次数: 16

Abstract

The current study surveys practising Canadian public accountants in Canada in both Big 4 and non-Big 4 firms to determine their orientation with respect to Machiavellianism, defined as ‘attending to one's interests much more than to others'. Results indicate that while there are no significant differences in Machiavellianism between public accountants in the upper-level positions (managers and partners), partners are significantly less Machiavellian than seniors. These results are consistent with previous studies on Canadian public accountants.

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公共会计师中的马基雅维利主义:一些额外的加拿大证据

目前的研究调查了加拿大四大会计师事务所和非四大会计师事务所的执业加拿大会计师，以确定他们在马基雅维利主义方面的取向，马基雅维利主义被定义为“关注自己的利益远远超过他人的利益”。结果表明，虽然高层会计师(经理和合伙人)的马基雅维利主义没有显著差异，但合伙人的马基雅维利主义明显低于高层会计师。这些结果与之前对加拿大公共会计师的研究一致。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Ethics-A European Review Multiple-

CiteScore

5.90

自引率

0.00%

发文量

期刊介绍： -To offer rigorous and informed analysis of ethical issues and perspectives relevant to organizations and their relationships with society -To promote scholarly research and advance knowledge in relation to business ethics and corporate social responsibility and social entrepreneurship by providing cutting edge theoretical and empirical analysis of salient issues and developments -To be responsive to changing concerns and emerging issues in the business ethics and business and society sphere, and to seek to reflect these in the balance of contributions -To be the publication outlet of choice for all types of original research relating to business ethics and business-society relationships. Original articles are welcomed. Each issue will normally contain several major articles, and there will be an occasional FOCUS section which will contain articles on an issue of particular importance and topicality. Other regular features will include editorial interviews, book reviews, comments and responses to published articles, research notes and case studies. Business Ethics: A European Review is well established as an academic research journal which is at the same time readable, user-friendly and authoritative. It publishes both fully refereed scholarly papers and special contributions such as speeches and reviews. The range of contributions reflects the variety and scope of ethical issues faced by business and other organisations world-wide, and at the same time seeks to address the interests and concerns of the journals readership.