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Machiavellianism Effect on Accounting Ethics Training Programs

ALIREZA DANESHFAR University of New Haven


    This study investigates whether the outcome of an accounting ethics training program is affected by the participants' Machiavellian scores. Further, it is investigated whether the Machiavellian effect is moderated by gender and superior pressure. The test results indicated that low Machiavellians choose ethical actions more often than high Machiavellians do. Also, it is found that males with low Machiavellian scores respond more positively to the training than females with low Machiavellian scores do. The interactive effect of superior pressure was found insignificant.
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