Taxonomy of the Scientific Network of the Dark Triad: Revelations in the Business and Accounting Context

Authors

  • Márcia Figueredo D'Souza Universidade do Estado da Bahia Professora assistente Universidade de São Paulo Pós-doc em Controladoria e contabilidade
  • Daniel Nelson Jones University of Texas, El Paso Department of Psychology 500 W. University Ave. El Paso, TX 79902

DOI:

https://doi.org/10.17524/repec.v11i3.1588

Keywords:

Dark Triad, Narcissism, Machiavellianism, Psychopathy, Business Context, Accounting

Abstract

Objetivo: Characterize the scientific research of the Dark Triad, elucidating the direction of this theme, in the context business and accounting, in the period from 2012 to 2014. Método: For this research, a socio-bibliometric survey was used as the research strategy, based on the observation of contents in two sources: the Portal Periódicos Capes and the Web Science Knowledge. The study sample included 90 articles, illustrated by scientific networks. At the end, the taxonomy was elaborated for the 12 studies that discussed the Dark Triad construct. Resultados: Concerning the focus of the articles, Narcissism is the most explored trait and is associated with leadership and corporate decision making. Psychopathy attracts the researchers’ attention to the leader’s aversive behavior in the corporate midst. Machiavellianism receives greater emphasis in research on manipulation. Specifically in the accounting area, the majority associates the traits with unethical behavior, tending towards fraud in the financial reports. Contribuições: The results appointed opportunities for research using the traits of the Dark Triad, particularly in view of the interdisciplinary nature and scientific relevance of this theme, which accounting researchers have hardly explored. In addition, they are noteworthy for leaders to reflect on their own and their employees’ attitudes in the corporate sphere.

Author Biographies

Márcia Figueredo D'Souza, Universidade do Estado da Bahia Professora assistente Universidade de São Paulo Pós-doc em Controladoria e contabilidade

Pós-doutoranda em Controladoria e Contabilidade pela FEA/USP. Doutora em Controladoria e Contabilidade pela FEA/USP, com período sanduíche na University of Texas at El Paso e na University of Illinois Urbana-Champaign. Mestre em Contabilidade pela Fundação Visconde de Cairu -FVC. Especialista em Educação à distancia pela UNEB. Bacharel em Ciências Contábeis pela Universidade Estadual de Feira de Santana. Bacharel em Administração pelo Centro Universitário Estácio da Bahia. Experiência de 12 anos na Coordenação do Curso de Ciências Contábeis do Centro Universitário da Bahia. Atuou como Pró-reitora de Pós-graduação, Pesquisa e Extensão e atualmente é Coordenadora de Pesquisa do Centro Universitário Estácio da Bahia. É Professora da UNEB. É membro da equipe técnica da Quality Auditores e Contadores, especificamente nas áreas de Auditoria e Perícia. Pesquisadora na linha da Contabilidade Comportamental, Educação e Pesquisa contábil e Contabilidade Gerencial.

Daniel Nelson Jones, University of Texas, El Paso Department of Psychology 500 W. University Ave. El Paso, TX 79902

Daniel N. Jones, Ph.D. Assistant Professor

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Published

2017-08-19

How to Cite

D’Souza, M. F., & Jones, D. N. (2017). Taxonomy of the Scientific Network of the Dark Triad: Revelations in the Business and Accounting Context. Journal of Education and Research in Accounting (REPeC), 11(3). https://doi.org/10.17524/repec.v11i3.1588