Developing a Model of the Effect of Professional Ethics on Machiavellianism Considering the Mediating Role of Resilience and Psychological Well-being in Accountants
Keywords:
The impact of professional ethics, Machiavellianism, resilience, well-beingAbstract
Objective: The present study aimed to propose a model for the impact of professional ethics on Machiavellianism, taking into account the mediating role of resilience and psychological well-being among accountants.
Methods and Materials: In terms of its aim, this study was applied in nature, and in terms of data collection, it was descriptive-correlational. The statistical population consisted of expert accountants at Iran Khodro Company and its affiliated firms. Based on Cochran’s formula, since the estimated population exceeded 10,000 individuals, a sample size of 373 participants was determined and selected using available random sampling. For data collection, the study employed standardized questionnaires including the Professional Ethics Questionnaire by Caduzier (2002), the Machiavellianism Scale by Maja et al. (2009), the Connor and Davidson Resilience Scale (2003), and the Psychological Well-being Scale (1980). Data analysis was conducted using SPSS and AMOS statistical software.
Findings: The results indicated a significant relationship between professional ethics and resilience, with a standardized path coefficient of 0.56; between professional ethics and psychological well-being, with a standardized path coefficient of 0.72; between resilience and Machiavellianism, with a standardized path coefficient of 0.66; and between psychological well-being and Machiavellianism, with a standardized path coefficient of 0.77. Furthermore, resilience played a mediating role in the relationship between professional ethics and Machiavellianism, with an indirect effect of 0.3696. Psychological well-being also served as a mediator in the relationship between professional ethics and Machiavellianism, with an indirect effect of 0.5544. The results also demonstrated that the proposed model for the impact of professional ethics on Machiavellianism, considering the mediating role of resilience and psychological well-being in accountants, exhibited a satisfactory fit.
Conclusion: Overall, it can be concluded that professional ethics significantly reduces Machiavellian tendencies in accountants, and this effect is amplified through the mediating roles of resilience and psychological well-being. In other words, resilience and psychological well-being play a crucial role in explaining how professional ethics contributes to the reduction of Machiavellian behaviors.
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Copyright (c) 2025 Arameh Malaki khoshkbijari (Author); Ali Zabihi; Mojtaba Rezaei Rad (Author)
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