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Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia
Journal of Contemporary Issues in Economics and Business
View Archive Info| Field | Value | |
| Title |
Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia
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| Creator |
Horvat, Robert; University of Maribor, Faculty of Economics and Business
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| Subject |
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| Description |
In the study, three selected personality traits were tested for their impact onSlovenian accountants’ attitudes toward accounts manipulation behavior. Themain objective was to investigate if personality plays a role in how Slovenianaccountants think and feel about this ethically problematic business practice.Responses from 310 chief accounting officers of Slovenian medium- and largesizecompanies were gathered via electronic survey, and correlational andregression analyses were performed to investigate relationships between selectedpersonality traits and participants responses to the scenario, thus depictingaccounts manipulation behavior in violation of generally accepted accountingprinciples. Only two of the observed personality traits (Machiavellianism andagreeableness) were found to be statistically significantly related to accountants’attitudes, while the third one (locus of control) shows no such relationship. Forboth, Machiavellianism and agreeableness, the direction of the relationshipwith accountants’ attitudes is the same. The higher the levels of accountants’Machiavellianism and agreeableness, the more positive their attitude towardobserved accounts manipulation behavior.
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| Publisher |
Faculty of Economics and Business
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| Contributor |
—
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| Date |
2018-09-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://ng-epf.si/index.php/ngoe/article/view/175
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| Source |
Naše gospodarstvo/Our economy; Vol 64, No 3 (2018); 23-35
2385-8052 0547-3101 |
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| Language |
eng
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| Relation |
http://ng-epf.si/index.php/ngoe/article/view/175/161
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| Rights |
Copyright (c) 2018 Naše gospodarstvo/Our economy
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