Taxonomia da Rede Científica do Dark Triad: Revelações no Meio Empresarial e Contábil

ID:
45961
Resumo:
Objetivo: Caracterizar a pesquisa científica do Dark Triad, elucidando o direcionamento dessa temática, no contexto empresarial e contábil, no período de 2012 a 2014. Método: Para essa investigação, utilizou-se o levantamento sociobibliométrico como estratégia de pesquisa, com base na observação de conteúdos, em duas fontes: Portal Periódicos Capes e o Web Science Knowledge. A amostra do estudo totalizou 90 artigos e foram ilustrados por redes científicas. Ao final, foi elaborada a taxonomia dos 12 trabalhos que convergiram para a discussão do constructo Dark Triad. Resultados: Sobre o direcionamento dos artigos, o Narcisismo é o mais explorado e associado à liderança e tomada de decisão empresarial. A Psicopatia atrai atenção dos pesquisadores quanto ao comportamento aversivo do líder no meio corporativo. O Maquiavelismo tem maior ênfase em investigações relacionadas à manipulação. Especificamente à área contábil, a maioria associa os traços a comportamentos antiéticos com propensão a fraudes nos relatórios financeiros. Contribuições: Os resultados apontaram oportunidades de pesquisas com os traços do Dark Triad, especialmente pela interdisciplinaridade e relevância científica desta temática, ainda pouco explorado pelos pesquisadores da área contábil. Ademais, merecem a atenção de líderes, no sentido de refletirem suas atitudes e dos seus funcionários no ambiente empresarial.
Citação ABNT:
D’SOUZA, M. F.; JONES, D. Taxonomia da Rede Científica do Dark Triad: Revelações no Meio Empresarial e Contábil. Revista de Educação e Pesquisa em Contabilidade, v. 11, n. 3, p. 296-313, 2017.
Citação APA:
D’souza, M. F., & Jones, D. (2017). Taxonomia da Rede Científica do Dark Triad: Revelações no Meio Empresarial e Contábil. Revista de Educação e Pesquisa em Contabilidade, 11(3), 296-313.
DOI:
http://dx.doi.org/10.17524/repec.v11i3.1588
Link Permanente:
https://www.spell.org.br/documentos/ver/45961/taxonomia-da-rede-cientifica-do-dark-triad--revelacoes-no-meio-empresarial-e-contabil/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
Referências:
American Psychiatric Association. (2000). Diagnostic and statistical manual of mental disorders. 4a ed. Washington, DC: American Psychiatric Association.

Amernic, J. H. & Craig, R. J. (2010). Accounting as a facilitator of extreme narcissism. Journal of Business Ethics, 96(1), 79-93. DOI: https://doi.org/10.1007/s10551-010-0450-0

Austin, E.; Farrelly, D.; Black, C.; Moore, H. (2007). Emotional intelligence, machiavellianism and emotional manipulation: Does EI have a dark side? Personality and individual differences, 43, 179-189. DOI: https://doi.org/10.1016/j.paid.2006.11.019

Babiak, P. & Hare, R. D. (2006). Snakes in suits: when psychopaths go to work. New York: Harper Collins Publishers Inc.

Babiak, P.; Neumann, C. S.; Hare, R. D. (2010). Corporate psychopathy: talking the walk. Behavioral Sciences and the Law, 28(2), 174-193. DOI: https://doi.org/10.1002/bsl.925

Black, P. J. (2013). The dark triad and interpersonal assessment of vulnerability: cues used and accuracy. A thesis submitted in the faculty of graduate studies (psychology). The University of British Columbia (Okanagan), 138 f.; jan.

Boddy, C. R. (2006). The dark side of management decisions: organizational psychopaths. Management decision, 44(10), 1461-1475. DOI: https://doi.org/10.1108/00251740610715759

Bogart, L. M.; Benotsch, E. G.; Pavlovic, J. D. (2004). Feeling superior but not threatened: The relation of narcissism to social comparison. Basic and applied social psychology, 26, 35-44. DOI: http://dx.doi.org/10.1207/s15324834basp2601_4

Campbell, W. K.; Goodie, A. S.; Foster, J. D. (2004). Narcissism, confidence, and risk attitude. Journal of behavioral decision making, 17, 297-311. DOI: https://doi.org/10.1002/bdm.475

Chatterjee, A. & Hambrick, D. C. (2007). It’s all about me: narcissistic chief executive officers and their effects on company strategy and performance. Administrative science quarterly, 52(3), 351-386. DOI: https://doi.org/http://www.jstor.org/stable/20109929

Christie, R. & Geis, F.L. (1970). Studies in machiavellianism. New York: Academic Press.

Crysel, L. C.; Crosier, B. S.; Webster, G. D. (2013). The dark triad and risk behavior. Personality and individual differences, 54, 35-40. DOI: https://doi.org/10.1016/j.paid.2012.07.029

Ellis, H. (1898). Auto-eroticism: A psychological study. Alienist and Neurologist, 19, p. 260-299.

Freud, S. (1914). Introdução ao narcisismo. In S. Freud. Obras completas. Tradução de Paulo César de Souza. São Paulo: Companhia das Letras, 2010, 12.

Friedman, H. S. & Schustack, M. W. (2004). Teorias da personalidade: da teoria clássica à pesquisa moderna. Trad. Beth Honorato. São Paulo: Prentice Hall.

Furtner, M. R.; Rauthmann, J. F.; Sachse, P. (2011). The self-loving self-leader: an examination of the relationship between self-leadership and the dark triad. Social Behavior and Personality, 39(3), 369-380. DOI: https://doi.org/10.2224/sbp.2011.39.3.369

Giammarco, E. A.; Atkinson, B.; Baughman, H. M.; Veselka, L.; Vernon, P. A. (2013). The relation between antisocial personality and the perceived ability to deceive. Personality and Individual Differences, 54, 246-250. DOI: https://doi.org/10.1016/j.paid.2012.09.004

Gudmundsson, A. & Southey, G. (2012). Leadership and the rise of the corporate psychopath: What can business schools do about the ‘snakes inside’? Social and Behavioral research in business, 2, 18-27.

Hall, C. S.; Lindzey, G. & Campbell, J. B. (2000). Teorias da personalidade. Trad. Maria Adriana Veríssimo Veronese. Porto Alegre: Artmed.

Harms, P. D.; Spain, S. M.; Hannah, S. T. (2011). Leader development and the dark side of personality. The leadership quarterly, 22, 495-509. DOI: https://doi.org/10.1016/j.leaqua.2011.04.007

Hartmann, F. G. H. & Maas, V. S. (2010). Why business unit controllers create budget slack: involvement in management, social pressure, and machiavellianism. Behavioral research in accounting, 22(2), 27-49. DOI: http://dx.doi.org/10.2308/bria.2010.22.2.27

John, O. P. & Robins, R. (1994). Accuracy and bias in self-perception: Individual differences in self-enhancement and the role of narcissism. Journal of Personality and Social Psychology, 66, 206-219.

Johnson, E. N. & Kuhn Jr.; J. R.; Apostolou, B.; Hassell, J. M. (2013). Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: a journal of theory and practice. 32(1), 203-219, fev. DOI: http://dx.doi.org/10.2308/ajpt-50329

Jonason, P. K.; Slomski, S.; Partyka, J. (2012). The dark triad at work: How toxic employees get their way. Personality and individual differences. 52, 449-453. DOI: https://doi.org/10.1016/j.paid.2011.11.008

Jones, D. N. (2013). What’s mine is mine and what’s yours is mine: The Dark Triad and gambling with your neighbor’s money. Journal of Research in Personality, 47(5), 563-571. DOI: https://doi.org/10.1016/j.jrp.2013.04.005

Jones, D. N. & Paulhus, D. L. (2009). Machiavellianism. In: Leary, M.R.; Hoyle, R.H. (Eds.). Individual differences in social behavior. New York: Guilford. p. 93-108.

Jones, D. N. & Paulhus, D. L. (2011). Differentiating the dark triad within the interpersonal circumplex. In: Horowitz, L.M. and Strack, S. Handbook of interpersonal psychology. New York: Wiley and Sons. p. 249-269.

Jones, D. N.; Paulhus, D. L. (2014). Introducing the short dark triad (SD3): a brief measure of dark personality traits. Assessment, 21(1), 28-41. DOI: https://doi.org/10.1177/1073191113514105

Judge, T. A.; Piccolo, R. F.; Kosalka, T. (2009). The bright and dark side of leader traits: a review and theoretical extension of the leader trait paradigm. The Leadership Quarterly, 20(6), 855-875. DOI: https://doi.org/10.1016/j.leaqua.2009.09.004

Kaiser, Robert B.; Lebreton, J. M.; Hogan, J. (2013). The Dark Side of Personality and Extreme Leader Behavior. Applied Psychology: An International Review. DOI: https://doi.org/10.1111/apps.12024

Lakey, C. E.; Rose, P.; Campbell, W. K.; Goodie, A. S. (2008). Probing the Link between Narcissism and Gambling: The Mediating Role of Judgment and Decision-Making Biases. Journal of Behavioral Decision Making, 21, 113-137. DOI: https://doi.org/10.1002/bdm.582

Maccoby, M. (2004). Narcissistic leaders: the incredible pros, the inevitable cons. The harvard business review. Recuperado em 20 junho, 2017, de: https://hbr.org/2004/01/narcissistic-leaders-the-incredible-pros-the-inevitable-cons

Majors, T. M. (2014). Communicating measurement uncertainty: an experimental study of financial reporting implications for managers and investors. Recuperado em 20 junho, 2017, de: https://repositories.lib.utexas.edu/handle/2152/23295

Martins, G de A; Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas. São Paulo: Atlas.

Mccleskey, J. (2013). The Dark Side of Leadership: Measurement, Assessment, and Intervention. Business Renaissance Quarterly, 8(2/3), 35-53.

Morf, C. C. & Rhodewalt, F. (1993). Narcissism and self-evaluation maintenance: Explorations in object relations. Personality and social psychology bulletin, 19, 668-676. DOI: https://doi.org/10.1177/0146167293196001

Murphy, P. R. (2012). Attitude, machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259. DOI: https://doi.org/10.1016/j.aos.2012.04.002

Nair, P. & Kamalanabhan, T. J. (2010). The impact of cynicism on ethical intentions of Indian managers: the moderating role of seniority. Journal of international business ethics, 3(1), 14-29. Recuperado em 20 junho, 2017, de: http://www.cibe.org.cn/uploadfile/otherfile/2010_1.pdf#page=14

O’Boyle, E. H.; Forsyth, D. R.; Banks, G. C.; McDaniel, M. A. (2012). A meta-analysis of the dark triad and work behavior: a social exchange perspective. Journal of applied psychology, 97(3), 557-579. DOI: https://doi.org/10.1037/a0025679

Olsen, K. J.; Young, S. M.; Dworkis, K. (2013). CEO Narcissism and Accounting: A Picture of Profits. Journal of Management Accounting Research. (in press). Recuperado em 20 junho, 2017, de: http://www2.aaahq.org/ata/meetings/2015/CEONarcissismandCorporateTaxShelteringJATAConference.pdf

Paulhus, D. L. & Williams, K. (2002). The dark triad of personality: narcissism, machiavellianism, and psychopathy. Journal of research in personality, 36, 556-563. DOI: https://doi.org/10.1016/S00926566(02)00505-6

Shafer, W. E. & Wang, Z. (2011). Effects of ethical context and machiavellianism on attitudes toward earnings management in China. Managerial auditing journal, 26(5), 372- 392, DOI: https://doi. org/10.1108/02686901111129553

Spain, S. M.; Harms, P.; Lebreton, J. M. (2014). The dark side of personality at work. Journal of organizational behavior, 35, S41-S60. DOI: https://doi.org/10.1002/job.1894

Troy, C.; Smith, K. G.; Domino, M. A. (2011). CEO demographics and accounting fraud: who is more likely to rationalize illegal acts? Strategic Organization, 9(4), 259-282.

Wakefield, R. L. (2008). Accounting and machiavellianism. Behavioral research in accounting: Spring, 20(1), 115-129. DOI: http://dx.doi.org/10.2308/bria.2008.20.1.115

Wallace, H. M. & Baumeister, R. F. (2002). The performance of narcissists rises and falls with perceived opportunity for glory. Journal of personality and social psychology, 82(5), 819-834. Recuperado em 20 junho, de: https://www.ncbi.nlm.nih.gov/pubmed/12003480

Webster, J. & Watson, R. T. (2002). Analyzing the past to prepare for the future: Writing a literature review. MIS Quarterly, 26(2). Recuperado em 20 junho, de: https://web.njit.edu/~egan/Writing_A_Literature_Review.pdf

Weller, J. A. & Thulin, E. W. (2012). Do honest people take fewer risks?Personality correlates of risk-taking to achieve gains and avoid losses in HEXACO space. Personality and individual differences, 53, 923-926. DOI: https://doi.org/10.1016/j.paid.2012.06.010

Williams, K. M. (2002). Discriminating the dark triad of personality: narcissism, machiavellianism, and psychopathy in normal populations. A Thesis submitted in the Faculty of Graduate Studies Department of Psychology, 111f.