تاثیر خودشیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بربیش اطمینانی

پژوهش های مالی و رفتاری در حسابداری

مقاله 4، دوره 2، شماره 1 - شماره پیاپی 4، خرداد 1401، صفحه 53-72   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30486/fbra.2022.1945564.1046

نویسندگان

نازنین بشیری منش^{* 1}؛ سید حسام وقفی¹؛ کبری شمس الدینی²

¹استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران

²کارشناسی ارشد حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، عسلویه، ایران

چکیده

مدیران خودشیفته برای شهرت طلبی و بزرگ‌نمایی خود تلاش می کنند تا در عرصه فعالیتهای اجتماعی، حضور فعالی داشته و از این طریق ضعف‌های خود را پوشانده و منافع بیشتری کسب کنند. از سوی دیگر احتمال می رود مدیران خودشیفته، اطمینان بیش از حد به نگرش‌ها و توانمندهای‌شان داشته باشند. براین اساس هدف پژوهش حاضر، بررسی تاثیر خود شیفتگی مدیران بر عملکرد اجتماعی داخلی و خارجی با تاکید بر بیش اطمینانی است. به این منظور، نمونه ای متشکل از 129 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1398 بررسی شدند. فرضیه‌های پژوهش با استفاده از داده‌های ترکیبی و به‌کارگیری رگرسیون چندگانه و لاجیت در نرم افزارهای استتا و ایویوز آزمون شدند. یافته های حاصل از آزمون فرضیه های پژوهش بیان می کنند، خودشیفتگی مدیران بر عملکرد اجتماعی مدیران در حوزه داخلی و خارجی تاثیر مثبت و معناداری دارد. مدیران خودشیفته در جهت خود نمایی و جلب توجه ذینفعان داخلی و خارجی در فعالیتهای اجتماعی مشارکت می‌کنند. همچنین یافته ها نشان داد، بیش اطمینانی تاثیر منفی و معناداری بر رابطه خودشیفتگی مدیران و عملکرد اجتماعی داخلی و خارجی دارد. براین اساس، اعتماد به نفس کاذب مدیران منجر به کاهش اثر مثبت ویژگی خودشیفتگی مدیر بر عملکرد اجتماعی می شود.

کلیدواژه‌ها

عملکرد اجتماعی؛ خودشیفتگی مدیران؛ بیش اطمینانی مدیران

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