Machiavellianism in public accountants: some additional Canadian evidence |
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| Authors: | Anamitra Shome Hema Rao |
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| Institution: | Associate Professor, Department of Accounting and Finance, Brock University, St. Catharines, Ontario, Canada;;Associate Professor, Department of Accounting, Finance and Law, SUNY –Oswego, Oswego, NY, USA. |
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| Abstract: | The current study surveys practising Canadian public accountants in Canada in both Big 4 and non-Big 4 firms to determine their orientation with respect to Machiavellianism, defined as 'attending to one's interests much more than to others'. Results indicate that while there are no significant differences in Machiavellianism between public accountants in the upper-level positions (managers and partners), partners are significantly less Machiavellian than seniors. These results are consistent with previous studies on Canadian public accountants. |
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