Machiavellianism and its relation with counterproductive activities in Accounting students
DOI:
https://doi.org/10.17524/repec.v13i1.2135Keywords:
Machiavellianism, Counterproductive Behavior, Accounting Science StudentsAbstract
Objective: To measure and classify Machiavellian personality traits to associate them with counterproductive behavior in future accounting professionals.
Method: The study sample consisted of 137 students enrolled in four Higher Education Institutions: two public ones, one located in the State of Minas Gerais and the other in Espírito Santo, and two private institutions, both located in the State of Minas Gerais. Regarding the data collection procedures, questionnaires were applied to students with current or past professional experience. Descriptive and quantitative analysis was applied to the data, in order to verify if the presence of Machiavellian personality traits could be related to the probability of these students presenting counterproductive behaviors at work.
Results: The Machiavellian profile may be associated with strategic calculation, leadership, desire for status, amoral manipulation and dishonesty; the profile of a counterproductive person, then, is related to the violation of standards and principles of the organization the offender is inserted in, as a result, for example, of thefts, accounting fraud or even low productivity. The results point to the preponderance of a moderate Machiavellian profile among future accounting professionals, however, there is no empirical evidence in this sample that could lead to the conclusion that Machiavellianism is related to counterproductive behavior. Most of the interviewees self-declared a low profile of organizational and interpersonal counterproductivity and there is a strong association between these two variables. The results still allow us to infer that the Machiavellian trait, on average, is more evident in men than in women.
Contribution: To understand that the moderate Machiavellian profile does not necessarily present counterproductive behavior. The results contribute to the area of human resources in its selective processes and periodic evaluations.
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