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OUR ECONOMY

Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia

Robert Horvat

Abstract


In the study, three selected personality traits were tested for their impact on
Slovenian accountants’ attitudes toward accounts manipulation behavior. The
main objective was to investigate if personality plays a role in how Slovenian
accountants think and feel about this ethically problematic business practice.
Responses from 310 chief accounting officers of Slovenian medium- and largesize
companies were gathered via electronic survey, and correlational and
regression analyses were performed to investigate relationships between selected
personality traits and participants responses to the scenario, thus depicting
accounts manipulation behavior in violation of generally accepted accounting
principles. Only two of the observed personality traits (Machiavellianism and
agreeableness) were found to be statistically significantly related to accountants’
attitudes, while the third one (locus of control) shows no such relationship. For
both, Machiavellianism and agreeableness, the direction of the relationship
with accountants’ attitudes is the same. The higher the levels of accountants’
Machiavellianism and agreeableness, the more positive their attitude toward
observed accounts manipulation behavior.


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