نقش خودشیفتگی در تمایل به مدیریت سود

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، ایران

2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد کرج، ایران،

3 دانشیار گروه حسابداری، دانشگاه آزاداسلامی، واحد علوم و تحقیقات تهران، ایران،

4 استاد گروه حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، ایران،

چکیده

مدیریت سود همواره به عنوان یکی از معضلات حسابداری مطرح بوده و پژوهشگران تلاش بسیاری برای رفع آن نموده­اند. اما با توجه به استمرار مشکل، به نظر می­رسد لازم است برای برطرف کردن آن، رویکردهای دیگری نیز مد نظر قرار گیرد. دراین پژوهش مدیریت سود با یک رویکرد رفتاری مورد توجه قرار گرفته و رابطه خودشیفتگی به عنوان یکی از ویژگی­های فردی و تمایل به مدیریت سود فرصت طلبانه در 209 نفر از افراد شاغل در حرفه حسابداری مورد بررسی قرار گرفته است. پژوهش حاضر از نوع توصیفی و ابزار آن پرسشنامه می­باشد. روش نمونه­گیری تصادفی و برای آزمون فرضیه از رگرسیون استفاده شده است. نتایج این پژوهش نشان می­دهد رابطه مثبت و معنی دار بین خودشیفتگی و تمایل به مدیریت سود فرصت طلبانه وجود دارد. به عبارت دیگر، افراد خودشیفته تمایل بیشتری به مدیریت سود فرصت طلبانه دارند. افراد خودشیفته ممکن است به دلیل احساس برحق بودن، قدرت طلبی و نیاز به اینکه مورد احترام و تمجید قرار گیرند، رفتارهای غیراخلاقی مانند رفتار مدیریت سود بروز دهند. بنابراین به نظر می­رسد در انتخاب مدیران مالی و حسابداران علاوه بر مهارت و خبرگی می­بایست ویژگی­های فردی شخصیتی افراد نیز مد نظر قرار گیرد. همچنین وجود سیستم­های کارآمد حسابرسی و کنترل مدیریت می­تواند به کنترل و تعدیل ویژگی­های فردی منفی این افراد کمک نماید. 

کلیدواژه‌ها

عنوان مقاله [English]

Narcissism and Tendency to Earnings Management

نویسندگان [English]

  • Minoo Mansourzare 1
  • Bahman Banimahd 2
  • Hamidreza Vakilifard 3
  • Fereydoon Rahnamaye roodposhti 4
1 Ph.D. Student of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Associate Professor of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
3 Associate Professor of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
4 Professor of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Earning management has ever been one of the accounting challenges that many researchers have tried hard to tackle. However, duo to the challenge continuity, it seems necessary to consider more other approaches to resolve it. This study considers earnings management through a behavioral approach and investigates the relation between narcissism, as an individual attribute, and tendency to opportunistic earnings management. The sampling is random and the sample consists of 209 people working in accounting profession. This study is a descriptive research and data is collected through questionnaires. The hypothesis is tested through the regression method. Results show a significant positive relation between narcissism and tendency to opportunistic earnings management. In other words, individuals with higher narcissism behavior have more tendency to manage earnings. These kind of people for their sense of entitlement, power and respectfulness, may take some unethical actions like earnings management. Therefore, in appointment of financial managers and accountants, personal characteristics and attributes should be considered along with professional skills and expertise. Moreover, efficient auditing and management systems in an organization would help modifying their negative attributes. 

کلیدواژه‌ها [English]

  • Individual Attributes
  • Narcissism
  • Opportunistic Earnings Management
  • Behavioral Approach

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سابقه مقاله

  • تاریخ دریافت: 24 مهر 1395
  • تاریخ بازنگری: 21 شهریور 1396
  • تاریخ پذیرش: 27 اردیبهشت 1396

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