RESPONSABILIDADE SOCIAL CORPORATIVA MODERA A RELAÇÃO ENTRE O TRAÇO MAQUIAVÉLICO E O GERENCIAMENTO DE RESULTADOS?
DOI:
https://doi.org/10.17524/repec.v14i4.2661Keywords:
Responsabilidade Social Corporativa. Gerenciamento de Resultados. Maquiavelismo.Abstract
Objetivo: analisar a relação entre o traço de personalidade maquiavélico e a Responsabilidade Social Corporativa (RSC) e o gerenciamento de resultado, à luz da Teoria do Alto Escalão.
Método: estudo empírico teórico, sendo o survey o procedimento de coleta de dados, aplicado a 208 profissionais de negócios. A estatística descritiva, testes de médias e regressão foram aplicados.
Resultados: os profissionais que concordam com a prática de gerenciamento de resultados são menos motivados à responsabilidade legal e concordam com a responsabilidade econômica. Quanto à influência maquiavélica, aqueles mais dotados desses traços apresentam menor disposição para a responsabilidade corporativa legal e ética e maior aceitação para o gerenciamento de resultados. Em adição, contrariamente às expectativas, a moderação da RSC não reduziu a relação entre o Maquiavelismo e o gerenciamento de resultados, potencializou.
Contribuições: os resultados permitem ampliar a discussão da pesquisa interdisciplinar em contabilidade comportamental e fornece insights para a reflexão sobre o uso da RSC como um instrumento de autopromoção pessoal e empresarial, potencializado pela influência da personalidade maquiavélica. Implicações econômicas e sociais dos achados interessam aos profissionais da área contábil, investidores e auditores para compreensão sobre o impacto ou prejuízo causado pelo gerenciamento de resultados na informação contábil.
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Maignan, I., Ferrell, O. C. & Hult, G. T. M. (1999). Corporate citizenship: Cultural antecedents and business benefits. Journal of the Academy of Marketing Science, 27(4), 455-469.
McVay, S. E. (2006). Earnings management using classification shifting: an examination of core earnings and special items. The Accounting Review, 81(3), 501-531.
Merchant, K. A. (1989). Rewarding results: Motivating profit Center managers. Boston, MA: Harvard Business School Press.
Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13, 79-94.
Mohanram, P. S. (2003). How to manage earnings management. Accounting World, 10, 13-19.
Murphy, P. R. (2012). Attitude, machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259.
Orlitzky, M., Schmidt, F. L. & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403-411.
Petrenko, O. V., Aime, F., Ridge, J., & Hill, A. (2016). Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance. Strategic Management Journal, 37(2), 262-279.
Shafer, W. E., & Lucianetti, L. (2018). Machiavellianism, stakeholder orientation, and support for sustainability reporting. Business Ethics: A European Review, 27(3), 272-285.
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.
Shafer, W. E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43-60.
Silva, Alini da. (2019). Influência do Dark Tetrad de Executivos na Relação entre os Mecanismos de Governança Corporativa e a Prática de Gerenciamento de Resultados. Tese. Doutorado em Ciências Contábeis e Administração - Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau, Blumenau, 260 f.
Tang, Y., Mack, D. Z., & Chen, G. (2018). The differential effects of CEO narcissism and hubris on corporate social responsibility. Strategic Management Journal, 39(5), 1370-1387.
Vladu, A. B. (2013). Machiavellianism and short-term earnings management practices. Annales Universitatis – Apulensis Series Oeconomica, 15(2), 467-472.
Aguinis, H. (2011). Organizational responsibility: Doing good and doing well. In S. Zedeck (Ed.), APA handbook of industrial and organizational psychology 3, 855-879. Washington, DC: American Psychological Association.
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173.
Bruns, W. J., & Merchant, K. A. (1990). The dangerous morality of managing earnings. Management Accounting, 72, 22-25.
Burton, B. K., & Hegarty, W. H. (1999). Some determinants of student corporate social responsibility orientation. Business & society, 38(2), 188-205.
Byington, J. R., & Johnson, G. H. (2011). Machiavellianism and accounting competence: effects on budgetary attitudes. Journal of Applied Business Research (JABR), 6(3), 98-104.
Callan, S. J., & Thomas, J. M. (2009). Corporate financial performance and corporate social performance: An update investigation. Corporate Social Responsibility and Reinvestigation, 16, 61-78.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497-505.
Chin, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of business ethics, 79(1-2), 179-198.
Christie, R., & Geis, F. L. (1970). Studies in machiavellianism. New York: Academic Press.
D’Souza, M. F. (2016). Manobras financeiras e o Dark Triad: o despertar do lado sombrio na gestão. Tese de Doutorado, Universidade de São Paulo, São Paulo, SP, Brasil.
D’Souza, M. F., & Lima, G. A. S. F. (2015). The dark side of power: the dark triad in opportunistic decision-making. Journal Advances in Scientific and Applied Accounting, 8(2), 135-156. DOI: 10.14392/asaa.2015080201
D’Souza, M. F., Lima, G. A. S. F. D., Jones, D. N., & Carre, J. R. (2019). Eu ganho, a empresa ganha ou ganhamos juntos?: traços moderados do dark triad e a maximização de lucros. Revista de Contabilidade & Finanças, 30(79), 123-138.
Drucker, P. F. (1984). The new meaning of corporate social responsibility. California Management Review, 26, 53-63.
Góis, A. D. (2017). The dark tetrad of personality and the accounting information quality: The
moderating effect of corporate reputation. Tese de Doutorado, Faculdade de Economia,
Administração e Contabilidade, Universidade de São Paulo.
Hambrick, D. C. (2007). Upper echelons theory: an update. Academy of Management Review, 32(2), 334-343.
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: the organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206.
Hartmann, F. G. H., & Maas, V. S. (2010, January). Why business unit controllers create budget slack: involvement in management, social pressure, and machiavellianism. Behavioral Research in Accounting, 22(2), 27-49.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1), 85-107.
Hong, Y., & Andersen, M. (2011). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79, 179-198.
Jones, D. N. (2016). The nature of Machiavellianism: Distinct patterns of misbehavior. In V. Zeigleer-Hill & D. K. Marcus (Eds.). The dark side of personality: Science and practice in social, personality, and clinical psychology. Washington, DC: American Psychological Association.
Jones, D. N., & Paulhus D. L. (2009). Machiavellianism. In M. R., Levy, & R. H., Hoyle. (Eds.), Individual differences in social behavior (pp. 93-108). New York: Guilford.
Jones, D. N., & Paulhus, D. L. (2011). Differentiating the dark triad within the interpersonal circumplex. In L. M., Horowitz, & S., Strack. Handbook of interpersonal psychology (pp. 249-269). New York: Wiley and Sons.
Jones, D. N., & Paulhus, D. L. (2014). Introducing the short dark triad (SD3): a brief measure of dark personality traits. Assessment, 21(1), 28-41.
Leal, S. C. H. (2013). As percepções de responsabilidade social das empresas e o capital psicológico como antecedentes do empenhamento e do desempenho (Tese de Doutorado em Gestão de Empresas). Universidade de Coimbra, Portugal.
Lin, H., Sui, Y., Ma, H., Wang, L., & Zeng, S. (2018). CEO narcissism, public concern, and megaproject social responsibility: Moderated mediating examination. Journal of Management in Engineering, 34(4), 04018018.
Maignan, I., Ferrell, O. C. & Hult, G. T. M. (1999). Corporate citizenship: Cultural antecedents and business benefits. Journal of the Academy of Marketing Science, 27(4), 455-469.
McVay, S. E. (2006). Earnings management using classification shifting: an examination of core earnings and special items. The Accounting Review, 81(3), 501-531.
Merchant, K. A. (1989). Rewarding results: Motivating profit Center managers. Boston, MA: Harvard Business School Press.
Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13, 79-94.
Mohanram, P. S. (2003). How to manage earnings management. Accounting World, 10, 13-19.
Murphy, P. R. (2012). Attitude, machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259.
Orlitzky, M., Schmidt, F. L. & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403-411.
Petrenko, O. V., Aime, F., Ridge, J., & Hill, A. (2016). Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance. Strategic Management Journal, 37(2), 262-279.
Shafer, W. E., & Lucianetti, L. (2018). Machiavellianism, stakeholder orientation, and support for sustainability reporting. Business Ethics: A European Review, 27(3), 272-285.
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.
Shafer, W. E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43-60.
Silva, Alini da. (2019). Influência do Dark Tetrad de Executivos na Relação entre os Mecanismos de Governança Corporativa e a Prática de Gerenciamento de Resultados. Tese. Doutorado em Ciências Contábeis e Administração - Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau, Blumenau, 260 f.
Tang, Y., Mack, D. Z., & Chen, G. (2018). The differential effects of CEO narcissism and hubris on corporate social responsibility. Strategic Management Journal, 39(5), 1370-1387.
Vladu, A. B. (2013). Machiavellianism and short-term earnings management practices. Annales Universitatis – Apulensis Series Oeconomica, 15(2), 467-472.
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2020-12-24
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D’Souza, M. F. (2020). RESPONSABILIDADE SOCIAL CORPORATIVA MODERA A RELAÇÃO ENTRE O TRAÇO MAQUIAVÉLICO E O GERENCIAMENTO DE RESULTADOS?. Journal of Education and Research in Accounting (REPeC), 14(4). https://doi.org/10.17524/repec.v14i4.2661
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