The Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory

Having emotional intelligence is one of the essential and important features for accounting students. This trait, along with the personality traits of Machiavellian, shape their ethical orientation. Therefore, this study, based on the theory of mind, examines the impact of Machiavellianism and emotional intelligence , as psychological variables, on ethical orientation in accounting graduate students. For this purpose, a sample of postgraduate and doctoral accounting students at the Islamic Azad University was selected. Theoretical research bases and research data were collected through library studies and questionnaires, respectively. The research hypotheses were also tested based on structural equations. The results show that emotional intelligence does not have a significant effect on idealism. But emotional intelligence has a significant and positive effect on relativism. The findings also show that Machiavellianism has a significant and negative effect on idealism and a positive and significant effect on relativism. The evidence of this study emphasizes that the ethical orientation of accounting students is influenced by their psychological characteristics.