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  1. The role of management accounting in stakeholder theory
    Autor*in: Ohnishi, Junya
    Erschienen: May 2022
    Verlag:  Columbia Business School, Center on Japanese Economy and Business, New York

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 326
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Working paper series / Columbia Business School, Center on Japanese Economy and Business ; no. 382
    Schlagworte: management accounting; stakeholder theory; shareholder theory; agency theory; stakeholder engagement; strategy; dialogue; the Balanced Scorecard (BSC); strategy map; usability of information; logic model; the Inter-Organizational Relationship (IOR); behavioralcontrol; social control; public sectors
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  2. Are managers more Machiavellian than other employees?
    Autor*in: Baktash, Mehrzad B.; Jirjahn, Uwe
    Erschienen: August 2023
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Concerns about corporate scandals and abusive leadership suggest that individuals with an opportunistic and manipulative personality take advantage of incomplete incentive and control systems to get their way into managerial positions. Against this... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4
    Fernleihe:
    keine Fernleihe

     

    Concerns about corporate scandals and abusive leadership suggest that individuals with an opportunistic and manipulative personality take advantage of incomplete incentive and control systems to get their way into managerial positions. Against this background, we examine whether there is an association between Machiavellianism and occupying a managerial position. We suggest how to incorporate the psychological concept of Machiavellianism into agency theory and hypothesize that individuals scoring high on Machiavellianism are more likely to attain and keep a managerial position. Using a large and representative panel dataset from Germany, our empirical analysis confirms a strong and positive relationship between Machiavellianism and occupying a managerial position. This result holds in various robustness checks and in instrumental variable estimations accounting for possible endogeneity. Furthermore, our analysis provides evidence that the relationship is monotone; i.e., those with the highest scores of Machiavellianism are most likely to be managers. It also suggests that the direction of influence runs from Machiavellianism to occupational status and not vice versa.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/279059
    Schriftenreihe: Discussion paper series / IZA ; no. 16361
    Schlagworte: Machiavellianism; dark triad; managers; agency theory; occupational sorting
    Umfang: 1 Online-Ressource (circa 61 Seiten)