Managers Narcissism, Leadership Styles Choices in Accounting

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:


Some studies have shown that managers' narcissism can affect the choice of leadership styles in accounting (including management, social responsibility, financial reporting quality, etc.). Since no study has been done to evaluate the impact of managers' narcissism on leadership styles in accounting, present study intends to examine this issue; therefore, the present study evaluates the relationships between managers' narcissism, selection of leadership styles in accounting. The statistical population of this study includes managers of companies in Tehran Stock Exchange. Because access to all members of the statistical community was not possible, the available sampling method was used. Therefore, the questionnaires were distributed among individuals and a total of 150 completed questionnaires were collected. Data analysis was performed using structural equations and with the help of LISREL software. The findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers narcissism affect on practical leadership style and transformational leadership style in determining companies business strategy, social responsibility , profit management and financial reporting quality.

Language:
Persian
Published:
Journal of Financial Accounting and Auditing Research, Volume:14 Issue: 56, 2023
Pages:
221 to 241
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