The effect of machiavellianism on unethical behavior mediated by attitude towards money and moderated professional status

Abstract

Unethical behavior is one of the key obstacles for organizations and society to have a sustainable life. Therefore, it is necessary to examine the factors that may lead to this behavior and the mechanism of influence, as well as the moderator variables that may prevent the emergence of unethical behavior. The aim of study is to investigate the effect of Machiavellianism on unethical behaviors mediated by attitude towards money and moderated by professional status. Research data were collected using a questionnaire form. The questionnaire was applied to accounting professionals in Rize province. 109 professionals responded to the questionnaire. 93 of professional members were male, and 80 of them had a bachelor's degree. The average age of professional members was 48.60 years, and the average experience was 22.66 years. The analyses revealed that Machiavellianism positively affected unethical behaviors. While the full mediating role of attitude towards money was revealed, the moderating role of professional status was not statistically significant. Attitude towards money was more determinant with the emergence of unethical behaviors. This study contributed to enrichment of literature by using multiple perspectives in determining the purpose and examining the mediating and moderating variables in the effect of Machiavellianism on unethical behaviors. To prevent unethical behaviors of accounting professionals, it is important to identify the factors that encourage such behavior. However, it is also necessary to develop appropriate conditions that will reduce such behavior.