The Effect of Dark Personality Traits on The Tendency of Accountants Towards Accounting Fraud

Reyhan Sarıçiçek

Article Details

The Effect of Dark Personality Traits on The Tendency of Accountants Towards Accounting Fraud

Authors:

Reyhan Sarıçiçek

Publisher:

İdeal Kent Yayınları

Main Topics:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Journal:

OPUS Toplum Araştırmaları Dergisi Vol.20 Issue Human Behavior and Social Institutions, pp.852-863

Document Type:

Article

Publication Date:

10/2023

Document Language:

English

Document ID (Org No.):

2001300338

pISSN:

2791-9862

Keywords:

Abstract:

 It is known that the personality traits of professional accountants affect their attitudes towards fraud and unethical behavior. In this study, it is aimed to examine the effect of dark triad personality traits of accounting professionals on their tendency to commit accounting fraud. The research is important in terms of bringing a psychology and accounting-based study to the literature of our country, which is widely seen in the international literature. Data were collected from 307 professional accountants registered in the Chamber of Certified Public Accountants of Balıkesir through the questionnaire developed within the scope of the research. Obtained data were analyzed by using structural equation model through IBM SPSS 25 and AMOS programs. As a result of the research, it has been concluded that the psychopathy and Machiavellian dimensions of the dark personality traits of the professions affect the internal and external motivations of their tendency to commit accounting fraud, but the narcissism dimension from the dark personality traits does not influence the tendency of accounting professionals to commit fraud. By identifying individuals with dark triad personality traits, it is possible to reduce negative situations in the business environment, tendencies towards accounting fraud, unethical behaviors and actions.

 It is known that the personality traits of professional accountants affect their attitudes towards fraud and unethical behavior. In this study, it is aimed to examine the effect of dark triad personality traits of accounting professionals on their tendency to commit accounting fraud. The research is important in terms of bringing a psychology and accounting-based study to the literature of our country, which is widely seen in the international literature. Data were collected from 307 professional accountants registered in the Chamber of Certified Public Accountants of Balıkesir through the questionnaire developed within the scope of the research. Obtained data were analyzed by using structural equation model through IBM SPSS 25 and AMOS programs. As a result of the research, it has been concluded that the psychopathy and Machiavellian dimensions of the dark personality traits of the professions affect the internal and external motivations of their tendency to commit accounting fraud, but the narcissism dimension from the dark personality traits does not influence the tendency of accounting professionals to commit fraud. By identifying individuals with dark triad personality traits, it is possible to reduce negative situations in the business environment, tendencies towards accounting fraud, unethical behaviors and actions.

 It is known that the personality traits of professional accountants affect their attitudes towards fraud and unethical behavior. In this study, it is aimed to examine the effect of dark triad personality traits of accounting professionals on their tendency to commit accounting fraud. The research is important in terms of bringing a psychology and accounting-based study to the literature of our country, which is widely seen in the international literature. Data were collected from 307 professional accountants registered in the Chamber of Certified Public Accountants of Balıkesir through the questionnaire developed within the scope of the research. Obtained data were analyzed by using structural equation model through IBM SPSS 25 and AMOS programs. As a result of the research, it has been concluded that the psychopathy and Machiavellian dimensions of the dark personality traits of the professions affect the internal and external motivations of their tendency to commit accounting fraud, but the narcissism dimension from the dark personality traits does not influence the tendency of accounting professionals to commit fraud. By identifying individuals with dark triad personality traits, it is possible to reduce negative situations in the business environment, tendencies towards accounting fraud, unethical behaviors and actions.

 Muhasebe meslek mensuplarının kişilik özelliklerinin hile ve etik dışı davranışlara yönelik tutumlarını etkilediği bilinmektedir. Bu çalışmada, muhasebe meslek mensuplarının karanlık üçlü kişilik özelliklerinin muhasebe hilesi yapma eğilimlerine etkisinin incelenmesi amaçlanmıştır. Araştırma uluslararası literatürde yaygın olarak görülen psikoloji ve muhasebe temelli bir çalışmayı ülkemiz literatürüne de kazandırması açısından önem taşımaktadır. Araştırma kapsamında geliştirilen anket formu aracılığıyla Balıkesir Serbest Muhasebeci ve Mali Müşavirler Odasına kayıtlı 307 muhasebe meslek mensubundan veri toplanmıştır. Elde edilen veriler IBM SPSS 25 ve AMOS programları aracılığıyla yapısal eşitlik modeli kullanılarak analiz edilmiştir. Araştırma sonucunda meslek mensuplarının karanlık kişilik özelliklerinden psikopati ve makyavelizm boyutlarının muhasebe hilesi yapma eğilimlerinin içsel ve dışsal güdülerini etkilediği ancak karanlık kişilik özelliklerinden narsizm boyutunun muhasebe meslek mensuplarının muhasebe hilesi yapma eğilimi üzerinde bir etkisi olmadığı tespit edilmiştir. Karanlık üçlü kişilik özelliklerine sahip bireylerin belirlenmesi ile iş ortamındaki olumsuz durumların, muhasebe sahtekarlığına yönelik eğilimlerin, etik olmayan davranış ve eylemlerin azaltılması mümkündür.

Article Details

The Effect of Dark Personality Traits on The Tendency of Accountants Towards Accounting Fraud

Authors:

Reyhan Sarıçiçek

Publisher:

İdeal Kent Yayınları

Main Topics:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Journal:

OPUS Toplum Araştırmaları Dergisi Vol.20 Issue Human Behavior and Social Institutions, pp.852-863

Document Type:

Article

Publication Date:

10/2023

Document Language:

English

Document ID (Org No.):

2001300338

pISSN:

2791-9862

accounting ethics

tendency towards fraud

dark triad personality

accounting fraud

professional accountantMuhasebe Etiği

Hileye Yönelme

Muhasebe Hilesi

Karanlık Üçlü Kişilik

Muhasebe Meslek Mensubu

Issues

Article Details

Authors: Reyhan Sarıçiçek

Publisher: İdeal Kent Yayınları

Main Topics: Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Journal: OPUS Toplum Araştırmaları Dergisi Vol.20 Issue Human Behavior and Social Institutions, pp.852-863

Document Type: Article

Publication Date: 10/2023

Document Language: English

Document ID (Org No.): 2001300338

pISSN: 2791-9862

Issues

Authors:

Reyhan Sarıçiçek

Publisher:

İdeal Kent Yayınları

Main Topics:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Journal:

OPUS Toplum Araştırmaları Dergisi Vol.20 Issue Human Behavior and Social Institutions, pp.852-863

Document Type:

Article

Publication Date:

10/2023

Document Language:

English

Document ID (Org No.):

2001300338

pISSN:

2791-9862