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Accounting Ethics Education and Class Participants’ Personality Differences
Alireza Daneshfar,
University of New Haven
ABSTRACT. This study investigates whether the outcome of an accounting ethics training experiment is affected by the participants’ Machiavellian behavior. Further, the study investigates whether the interactive effect of Machiavellianism and ethics training is moderated by factors such as gender and discussion of supervisory pressure. Ethics training data was collected using an experiment in which accounting students in a senior level accounting course reviewed and discussed an ethics vignette and then made their choices of actions. MANCOVA test results indicated that the effect of ethics training materials was moderated by the participants’ Machiavellian scores. Specifically, the results indicated that the ethics training effect was higher on low Machiavellian individuals. Further the results showed that low Machiavellian males responded more positively to the ethics training than low Machiavellian females did. The implications of the results for accounting educators have been discussed.
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