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نقش خودشیفتگی در تمایل به مدیریت سود | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 1، دوره 10، شماره 4 - شماره پیاپی 38، دی 1399، صفحه 1-24 اصل مقاله (3.17 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2017.12181.1470 | ||
| نویسندگان | ||
| مینو منصورزارع* 1؛ بهمن بنی مهد2؛ حمیدرضا وکیلی فرد3؛ فریدون رهنمای رودپشتی4 | ||
| 1دانشجوی دکتری گروه حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، ایران | ||
| 2دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد کرج، ایران، | ||
| 3دانشیار گروه حسابداری، دانشگاه آزاداسلامی، واحد علوم و تحقیقات تهران، ایران، | ||
| 4استاد 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 | ||
| ویژگیهای فردی؛ خودشیفتگی؛ مدیریت سود فرصت طلبانه؛ رویکرد رفتاری | ||
| عنوان مقاله [English] | ||
| Narcissism and Tendency to Earnings Management | ||
| نویسندگان [English] | ||
| Minoo Mansourzare1؛ Bahman Banimahd2؛ Hamidreza Vakilifard3؛ Fereydoon Rahnamaye roodposhti4 | ||
| 1Ph.D. Student of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 2Associate Professor of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran | ||
| 3Associate Professor of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 4Professor 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 | ||
| مراجع | ||
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