Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...) relativism, idealism, anti-intellectualism, and social desirability response bias. Our results indicate that professional Canadian accountants may not share the same personality characteristics as U.S. accountants. We extend previous research investigating Canadian accountants, by explicitly recognizing the impact of social desirability response bias, and by including anti-intellectualism. (shrink)

This study examines how codes of conduct, monitoring, and penalties for dishonest reporting affect reporting honesty in an online labor market setting. Prior research supports the efficacy of codes of conduct in promoting ethical behavior in a variety of contexts. However, the effects of such codes and other methods have not been examined in online labor markets, an increasingly utilized resource that differs from previously examined settings in several key regards (e.g., transient workforce, lack of an established culture). Leveraging social (...) norm activation theory, we predict and find experimental evidence that while codes of conduct and monitoring without economic penalties are ineffective in online settings, monitoring with economic penalties activates social norms for honesty and promotes honest reporting in an online setting. Further, we find that imposing penalties most effectively promotes honest reporting in workers who rate high in Machiavellianism, a trait that is highly correlated with dishonest reporting. In fact, while in the absence of penalties we observe significantly more dishonest reporting from workers who rate high versus low in Machiavellianism, this difference is eliminated in the presence of penalties. Implications of these findings for companies, researchers, online labor market administrators, and educators are discussed. (shrink)

Niccolò Machiavelli is credited with inspiring the MACH IV personality assessment instrument, which has been adopted widely in management, both public and private. The personality this instrument maps is manipulative, deceitful, immoral, and self-centred. The instrument emerged in 1970 and created a minor industry. There are at least eighty empirical studies in management that involved more than 14,000 subjects. Richard Christie, who created the scale, has said that it is derived from the works of Machiavelli. In a standard debriefing after (...) completing this scale, respondents would be told it concerns the Machiavellian personality. We argue that the Machiavellian personality in MACH IV has little, if anything, to do with Machiavelli, either the man or his works. If Machiavelli is alleged to be relevant to management, we argue that this personality assessment instrument does not demonstrate such relevance. To advance this case we first describe the development of the instrument, identifying some of the assumptions upon which it rests; then we assess each of its twenty items against Machiavelli’s texts. Wefind fewer than half of the items have even a tenuous connection with Machiavelli’s works, yet the instrument bears his name. Against this spurious Machiavelli we juxtapose another twenty passages from The Prince, showing a much more complex and subtle thinker than the one-dimensional cipher in the MACH IV scale. Machiavelli studies have done much to dispel the cloud of mythology around the man and his reputation, and we hope to do the same to MACHIV. In the name of intellectual honesty and sound scholarship, we urge management scholars to take note of this distortion of Machiavelli, and where possible address it, and that users of the MACH IV scale distinguish the man, Machiavelli, and his works from this instrument. (shrink)