52288

Márcia Figueredo D’Souza
Gerlando Augusto Sampaio Franco de Lima
Daniel N. Jones
Jessica R. Carré

Revista Contabilidade & Finanças

Este artigo analisa a relação entre a maximização de ganhos pessoais e empresariais e os traços moderados do Dark Triad. A relevância da escolha do tema recai sobre a investigação da atitude de executivos que exibem características com intensidade moderada entre os altos e baixos traços. Comprova-se que a visão e o carisma do indivíduo narcisista, a estratégia e tática do indivíduo maquiavelista e a criatividade e o bom pensamento estratégico do indivíduo psicopata são características diferenciadoras que potencializam uma liderança bem-sucedida e integradora – distante de atitudes negativas mais acentuadas e oportunísticas, concernentes aos altos traços, cujas práticas evidenciam ações desonestas para ganho pessoal. Tais evidências proporcionam a possibilidade de fortalecimento das pesquisas na área contábil, em especial da abordagem comportamental, por promover sua interface com a psicologia para esclarecer como a personalidade, os valores e as experiências influenciam as escolhas dos gestores na condução do negócio e como os funcionários e as empresas são impactados por essas decisões. Trata-se de pesquisa empírico-teórica, realizada com 263 gerentes, adotando o survey como estratégia de coleta de dados – com aplicação de questionário do tipo autorrelato. As abordagens de análise de dados foram: estatística descritiva, correlação, teste de médias e regressão logística. Neste estudo, gestores com traços moderados de Psicopatia evidenciaram menor disposição a maximizar ganhos por meio da manipulação de resultados. Disposição contrária foi revelada para aqueles com traços moderados de Maquiavelismo. O efeito combinado entre os três traços do Dark Triad foi significativo e positivo, com a maximização oportunística de ganhos. Tais achados contribuem com futuras pesquisas que almejem analisar de modo sistemático o nível moderado da tríade e corroboram os achados que revelaram as características comuns de manipulação, insensibilidade e desonestidade quando se investiga o efeito interativo entre os traços em questão.

contabilidade, Dark Triad, manipulação de resultados, maximização de ganhos

D’SOUZA, M. F.; LIMA, G. A. S. F.; JONES, D.; CARRÉ, J. Eu Ganho, a Empresa Ganha ou Ganhamos Juntos? Traços Moderados do 'Dark Triad' e a Maximização de Lucros . Revista Contabilidade & Finanças, v. 30, n. 79, p. 123-138, 2019.

D’souza, M. F., Lima, G. A. S. F., Jones, D., & Carré, J. (2019). Eu Ganho, a Empresa Ganha ou Ganhamos Juntos? Traços Moderados do 'Dark Triad' e a Maximização de Lucros . Revista Contabilidade & Finanças, 30(79), 123-138.

10.1590/1808-057x201806020

https://www.spell.org.br/documentos/ver/52288/eu-ganho--a-empresa-ganha-ou-ganhamos-juntos--tracos-moderados-do--dark-triad--e-a-maximizacao-de-lucros-/i/pt-br

Artigo

Português

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