自恋与精神病态对会计学生对不道德职业行为态度的共同影响

The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices

Introduction简介

The Journal of Accounting Education（JAEd）是一本权威期刊，致力于促进和出版关于会计教育问题的研究，提高全球会计教育的质量。在主要文章部分发表的手稿通常介绍实证研究的结果，尽管非经验性论文（如与政策有关的论文或论文论文）有时在本节中发表。在《教学和教育说明》部分发表的论文包括简短的经验文章（例如，复制）以及未被适当分类为案例的教学资源，这些资料发表在单独的案例科中。注：作为教育案例附带的《教学说明》的一部分，作者必须包括实施指南（基于实际案例使用情况）和有关案例相对于与案例相关的教育目标清单的有效性的证据。为了满足有效性要求，作者必须包括直接评估（例如按案例要求/目标或售后测试的评分）。虽然有趣和鼓励，学生的看法（调查）被认为是间接评估，并不符合有效性要求。案例必须在课程中多次使用，以避免潜在的异常情况，并在提交之前对案例进行审核。根据课程规模/情况，可能会要求作者收集其他数据。最后，请注意，JAEd 会发布与会计教育相关的所有主题的手稿，包括技术使用、学习风格、评估、课程和教师相关问题。

它是澳大利亚商业院长委员会 （ABDC） 质量期刊列表中的高质量期刊 （A）

主编

Natalie Tatiana Churyk，博士，C.P.A.

美国伊利诺斯州德卡尔布大学商业学院会计系

The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances. Finally, note that the JAEd publishes manuscripts on all topics that are relevant to accounting education, including uses of technology, learning styles, assessment, curriculum, and faculty-related issues.

It is a high quality journal (A) in the Australian Business Deans Council (ABDC) Quality Journal List.

Editor-in-Chief

Natalie Tatiana Churyk, Ph.D., C.P.A.

Department of Accountancy,College of Business,Northern Illinois University, DeKalb, Illinois, United States

自恋与精神病态对会计学生对不道德职业行为态度的共同影响

作者

Charles D. Bailey

詹姆斯·麦迪逊大学会计学院

关键词

精神病态，自恋，黑暗三联征，伦理

摘要

非临床心理病和日常自恋在会计文献中受到一定的关注。这两种个性特征都属于一组"黑暗三联征"人格因素，可以激励或允许不道德的行为。虽然两者都带有冷酷无情和应享权利感，但它们具有相对明显的特点，因此并不高度相关。因此，他们可以共同和独立地贡献来解释或预测行为。这项研究扩展了Bailey（2017年），在一项全国会计专业调查中共同研究了其影响，并描述了该人群的水平。虽然自恋与接受不道德行为有显著的相关性，但其效果比精神病要弱，只有在非金融自恋行为的情况下，自恋才能解释超出个人心理病态解释的差异。会计专业中的自恋是以前报告的任何人群中最低的。鉴于这些特质是持久的，参与者是实践者的代表。讨论了对进一步研究的影响。

突出

*美国会计专业自恋的第一个广泛样本。

*研究自恋和精神病的共同影响。

*在确定对不道德行为的态度时，精神病占主导地位。

*当奖励是非货币时，自恋的影响就更清楚了。

*会计专业在自恋和精神病方面相当低。

Tips

黑暗三联征(Dark Triad, DT)是三种人格特质各自独立又相互交织的特质群，且在西方文化中都属于反社会型人格特质(antisocial personality), 因此也被命名为黑暗人格三合一。构成黑暗人格三合一的人格特质是: 马基雅维利主义、自恋和精神病态。

自恋作为日常语汇源于希腊神话故事, 精神分析学派较早关注自恋的人格心理学意义, 弗洛伊德将其视为一种人格障碍, 属于临床和变态心理学研究的领域, Kohut认为自恋是普通人人性的一部分, 从而将自恋引入人格和社会心理学。亚临床阶段的自恋(subclinical narcissism)一般具有以下特征: 自我中心、爱慕虚荣、自我吹嘘、支配性、优越感、傲慢无礼和自以为是。

精神病态最初被定义为一种以反社会心理和行为为特征的人格障碍,虽未被收入美国精神疾病诊断和统计手册(DSM-Ⅳ), 精神病态一直被认为是反社会行为的预测指标(Harpur, Hart & Hare, 1994), 对精神病态的早期研究主要局限在临床和变态心理学范围内, 被试主要是罪犯和精神病人。随着研究深入,Hare、Lilienfeld 和Andrews对上述刻板印象提出异议, 在他们看来亚临床阶段的精神病态(subclinical psychopathy)更像是一种人格特质, 精神病态者并非个个都是病人或罪犯, 正常人也有病态心理和病态行为。由此, 精神病态成为人格心理学的研究对象, 被试逐渐扩展到普通人群。作为人格特质, 精神病态在行为上一般表现为: 行为冲动、寻求刺激、缺乏共情、缺乏责任感、缺乏焦虑。

The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices

Author

Charles D. Bailey

School of Accounting, James Madison University, MSC 0204, Harrisonburg, VA 22807, United States

Keywords

Psychopathy，Narcissism，Dark triad，Ethics

Abstract

Nonclinical psychopathy and everyday narcissism have received some attention in accounting literature. Both personality traits belong to a constellation of “dark” personality factors that can motivate or allow unethical behaviors. Although both entail callousness and a sense of entitlement, they have relatively distinct characteristics and thus are not highly correlated. Hence, they may contribute jointly and independently to explain or predict behavior. This study extends Bailey (2017) by examining their effects jointly in a national survey of accounting majors and describes the levels in that population. While narcissism is significantly correlated with acceptance of unethical practices, its effect is weaker than psychopathy, and only in the case of nonfinancial narcissistic acts does it explain variance beyond what an individual’s psychopathy explains. Narcissism in accounting majors is among the lowest of any population previously reported. Given that these traits are enduring, the participants are representative of practitioners. Implications for further research are discussed.

Highlights

*The first broad sample of narcissism of US accounting majors.

*Examines the joint effects of narcissism and psychopathy.

*In determining attitudes about unethical practices, psychopathy dominates.

*Effect of narcissism is clearer when the reward is nonmonetary.

*Accounting majors are quite low on narcissism as well as psychopathy.