Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting

Document Type : Research Paper

Authors

1 Ph.D. Student, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

2 Associate Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

Abstract

Studies have shown that managers' narcissism can affect the choice of leadership styles and decision-making styles in accounting (including earnings management, social responsibility, quality of financial reporting, etc.); Since no study has been done to evaluate the impact of managers' narcissism on leadership and decision-making styles in accounting, present study intends to examine this issue; Therefore, the present study evaluates the relationships between managers' narcissism, selection of leadership styles and decision making in accounting.The statistical population of this study includes managers of companies in Tehran Stock Exchange. Because access to all members of the statistical community was not possible, the available sampling method was used. Therefore, the questionnaires were distributed among individuals and a total of 150 completed questionnaires were collected. Data analysis was performed using structural equations and with the help of SMART PLS software.
 The findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers narcissism affect on practical leadership style and transformational leadership style  and decision making styles (intuitive ,dependent ,rational,immediate,avoidant ) in determining companies business strategy, social responsibility , profit management and financial reporting qualityThe findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers' narcissism affects practical leadership style transformational leadership style, and decision-making styles (intuitive, dependent, rational, immediate, avoidant) in determining company business strategy, social responsibility, profit management, and financial reporting quality.

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References

منابع
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Empirical Research in Accounting
Volume 13, Issue 3 - Serial Number 49
November 2023
Pages 261-290

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History

  • Receive Date: 24 September 2022
  • Revise Date: 13 May 2023
  • Accept Date: 23 May 2023

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