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yes / It has long been recognized that "when bad men combine, the good must associate; else they will fall, one by one, an unpitied sacrifice in a contemptible struggle" (Burke 1770, p. 146). In order words, all that is needed for evil to triumph is for good people to do nothing. Edmond Burke made the peril of inaction and dissociation in the midst of wrongdoing clear. When the need to act against victimisation arises, resistance is essential, and should not befall a brave few, for as Burke contended, there is safety in numbers. Despite Burke's advice, social psychological research (most notably by Latané and Darley 1970; Milgam 1974; Zimbardo, Banks and Jaffe 1973) has demonstrated the unreliability of unsolicited prosocial intervention into even the most glaring atrocities. Simply put, the numbers needed to ensure safety may not be there. While the reasons for inaction are both complex and manifold, they invariably point to a lack of supererogation and fiduciary responsibility. People look on rather than intervene either because they do not consider the fate of others their responsibility or business (Zimbardo 2007). Hence, are those who witness rather than contest victimisation innocent bystanders or accomplices? The answer has particular consequences for employees made victims of unscrupulous corporate supervisors, leaders, managers, and, most notably, their followers. This paper examines the moral question that inaction against victimisation in the corporate realm raises.

The purpose of the present study was to provide evidence of discriminant validity for the aberrant self-promotion construct proposed by Gustafson and Ritzer (1994a). The study attempted to differentiate the aberrant self-promotion construct from the Machiavellianism construct proposed by Christie (1970a). The aberrant self-promoter (ASP) has been conceptualized as exhibiting high self-esteem, low social desirability, and a high degree of antisocial behavior. In contrast, the Machiavellian has been conceptualized as an individual who is coldly rational in determining his or her actions and who is adept at engaging in manipulation to achieve a desired end. It was proposed in the present study that although both the ASP and the Machiavellian may be characterized by high narcissism, high self-esteem, and low social desirability, the Machiavellian does not exhibit the antisocial behavior that is a key component of the ASP pattern. The proposed differentiation, based on 28 undergraduate ASPs and 19 undergraduate Machiavellians, involved a structured interview and a prisoner's dilemma game. The results from the interview showed that the ASPs scored significantly higher on the total score, as well as on the subscore for a narcissism-related factor and on the subscore for an antisocial behavior factor. The prisoner's dilemma results, however, revealed no significant differences between the ASPs and Machs. Discussion focused on the insufficient salience of the prisoner's dilemma experimental situation and on the research and organizational implications of the ASP/Machiavellian differentiation supported by the interview. / Master of Science

Mobbning på arbetsplatser är ett stort samhällsproblem. År 2013 rapporterades 8 % av de arbetsrelaterade sjukdomar som anmälts till försäkringskassan vara orsakade av kränkningar, mobbning och trakasserier. Ohälsa, tvångstankar, ångest, depression, och posttraumatisk stress är vanligt förekommande hos de som utsatts för mobbning. Syftet med studien var att undersöka hur mörka personlighetsdrag samt ledarskapsstilar predicerar mobbning, baserat på data från observatörer av mobbning. Studiens två regressionsmodeller uppvisades en skillnad i varians, där den senare, som inkluderade även ledarens ledarstil och mörka personlighetsdrag, förklarade 8% mer av variationen i observerad mobbning än den modell som bara analyserade mobbaren. En rimlig slutsats är därför att ledarens ledarstil och mörka personlighetsdrag kan vara avgörande för förekomsten av mobbning. / Bullying at workplaces is a major problem among societys. In 2013, 8% of the occupational diseases reported to the Swedish insurance fund were reported to be caused by violations, bullying and harassment. Illnesses, obsessive thoughts, anxiety, depression, and posttraumatic stress are common in those who have been subjected to bullying. The purpose of the study was to investigate how dark personality traits and leadership styles predict bullying based on data from bullying observers. The two regression models in the study's showed a difference in variance, where the latter, which included the leader's leadership style and dark personality traits, explained 8% more of the variation in perceived bullying than the model that only analysed the bully, not including the leader. A reasonable conclusion is therefore that the leader's leadership style and dark personality traits can be decisive for the occurrence of bullying.

Le sens commun et la philosophie se disputent la signification qu’il convient de donner à l’œuvre de Machiavel. Le premier l’accuse d’être pire qu’un sophiste car son rôle historique serait d’avoir inoculé la perversité dans la théorie et la pratique politiques. La seconde prétend qu’il serait l’un des fondateurs de la science politique moderne qui aurait avec lucidité défini les conditions de la raison d’État. Nous essayons d’abord de rendre justice à ces interprétations qui mettent chacune en lumière un aspect fondamental de l’enseignement machiavélien : d’une part, la nécessité « d’entrer dans le mal » en politique pour sortir la société de l’anomie, et, d’autre part, l’impossibilité que le sujet qui s’y résout soit bien intentionné et bien avisé. Le sujet du machiavélisme, en effet, est dans un rapport d’étrangeté à l’institution objective de l’État et à l’universel ; il veut et pense son « stato », et non l’État. Pour autant, paradoxalement, c’est parce qu’il est doué de malignité qu’il peut participer à l’effectivité du droit. Nous essayons donc de montrer, ensuite, comment Machiavel s’est efforcé de résoudre ce paradoxe. Son originalité consiste à ne pas se fier aux réquisits idéalistes de la raison pratique : ni à ceux de la moralité sociale, ni à ceux de l’éthique conséquentialiste. Dans une perspective matérialiste, il opte au contraire pour un conseil équivoque adressé à une pluralité de destinataires ; des destinataires bornés, aux appétits opposés, mais capables de se réfréner et de se corriger mutuellement, malgré eux. Car notre thèse, enfin, est que la « république » performativement activée par ses conseils est un État non-hégélien, un régime d’équilibre écologique entre des puissances socio-politiques d’espèces différentes mais appariées. / Common sense and philosophy are arguing about the interpretation of Machiavelli’s works. The first one accuses him of being even worse than a sophist, because his historical part would have been to inoculate perversity in political practice and theory. Whereas the second one claims that he would be one of the first builders of modern political science, who would have thought with lucidity the conditions of reasons of State. At first, we try to defend the pertinency of those interpretations, which bring to light, both, a fundamental aspect of Machiavellian’s lessons: the necessity, on the one hand, of “getting into the evil” in politics, in order to rise the society out of anomie, and, on the other hand, the impossibility for the subject who resolves to do it of being well-intentioned and well-advised. The subject of Machiavellianism, indeed, is in a relation of strangeness to the objective institution of State and to universal; he wants and thinks his "stato", and not the State. Paradoxically, however, it is because he is endowed with malignity that he can take part in the effectiveness of right. We then try to show how Machiavelli strove to solve this paradox. His originality consists in not relying on the idealistic requisites of practical reason: neither those of social morality nor those of consequentialist ethics. From a materialistic perspective, he opts for an equivocal advice addressed to a plurality of recipients; narrow-minded recipients, with opposite appetites, but able to restrain and to enhance one another, in spite of themselves. Our thesis, finally, is that the "republic" performatively activated by his advice is a non-Hegelian state, an ecological balance order between socio-political powers of different but paired species.

O presente estudo se propõe analisar os traços de personalidade do Dark Triad na decisão de manipular resultados para maximização de ganhos pessoais e empresariais. Para a discussão teórica considerou-se o Dark Triad, composto por traços não patológicos do Narcisismo, da Psicopatia e do Maquiavelismo e também a investigação do uso oportunístico da informação contábil-financeira quanto à decisão de manipular resultados, fundamentada pela Teoria dos Altos Escalões. Adotou-se a abordagem metodológica teórico-empírica. Os dados foram coletados usando um questionário survey divido em quatro partes: perfil demográfico, instrumento de medição de personalidade - Short Dark Triad (SD3), uma Simulação Empresarial com assertivas decisórias com enfoque em manobras financeiras e um jogo no formato Loteria. Três estudos foram realizados para adaptar o SD3 para uso no Brasil e testar três hipóteses formuladas. O Estudo 1 utilizou uma amostra de 30 alunos de Ciências Contábeis; o Estudo 2 utilizou uma amostra de 131 estudantes de MBA na área de Gestão Financeira. Ambos os estudos foram conduzidos como um teste preliminar para ajustar o questionário para o Estudo 3. Os dados para o estudo 3 foram coletadas de 263 gestores, os quais possuíam mais de seis meses de experiência. Técnicas de estatística descritiva, correlação análise, teste de hipóteses e regressão logística permitiram evidenciar, no Estudo 3, uma correlação significativa entre os três traços de personalidade. O Maquiavelismo e a Psicopatia apresentaram o maior valor correlacional. Existe uma relação positiva entre os altos traços de Maquiavelismo e Psicopatia e a decisão de manipular resultados. Em relação aos níveis, os traços moderados e altos do Maquiavelismo apresentaram maior aproximação. Já os traços da Psicopatia baixo e moderado demonstraram maior aproximação, permitindo a inferência de que o traço moderado apresenta menor tendência de os gestores decidirem pela manipulação de resultados. O Narcisismo não revelou diferenças entre médias, não sendo possível analisar os seus níveis. O estudo confirmou a relação positiva entre a interação dos três tipos de personalidade que compõem o Dark Triad e a decisão de manipular resultados. Os resultados levam à defesa da tese proposta de que a disposição de manipular resultados para a maximização de ganhos pessoais e empresariais está associada à interação de Maquiavelismo, Narcisismo e Psicopatia e aos níveis (baixo, moderado e alto) de pelo menos um desses traços que compõem o Dark Triad. Assim, este estudo contribui teórica, prática e metodologicamente para a área contábil, sobretudo para o campo da contabilidade comportamental, por discutir uma temática psicológica inovadora no contexto nacional; oferecer às empresas insights para o reconhecimento dos aspectos positivos e negativos em gestores dotados desses traços, no sentido de acompanhar mais de perto suas ações, para se tentar evitar prejuízos organizacionais; desperta para a análise de fatores comportamentais como potenciais influenciadores da tomada de decisão de manipular resultados; além de apresenta à sociedade brasileira a possibilidade de conhecimento, reconhecimento e convivência com indivíduos que exteriorizam esses traços de personalidade. / This study seeks to analyze the Dark Triad personality traits in the decision to manipulate earnings in order to maximize personal and business earnings. For the theoretical discussion, it was considered the Dark Triad of personality, composed by non-pathological traits of Narcissism, psychopathy and Machiavellianism and also, the opportunistic use of the financial-accounting information, regarding the decision to manipulate earnings, grounded on the Upper Echelon Theory. A theoretical and empirical methodology was employed. Data were collected using survey questionnaire divided into four parts: demographic profile, personality measurement tool - Short Dark Triad (SD3), a Business Simulation with assertive decision-making with a focus on financial maneuvers and a game in the Lottery format. In order to adapt the SD3 for use in Brazil and to test three formulated hypotheses, three studies were carried out. The Study 1 used a sample of 30 accountancy students; Study 2 used a sample of 131 MBA students in the area of Financial Management. Both studies were conducted as a preliminary test to adjust the questionnaire to Study 3. Data for Study 3 were collected from 263 managers, which have had more than six months of experience. Descriptive statistics, correlation analysis, hypotheses tests and logistical regression evidenced a significant correlation among the three personality traits. The highest correlation was found between Machiavellianism and psychopathy. There was a significant positive relationship between high incidence of Machiavellianism and psychopathy traits and the decision to manipulate earnings. Regarding the levels, the high and moderate traits of Machiavellianism showed greater approximation. On the other hand, moderate and low traits of Psychopathy showed greater approximation, allowing for the inference that the moderate trait indicates a smaller tendency of managers deciding to manipulate the earnings. Narcissism did not reveal differences between the averages, which made it impossible to analyze its levels. The study confirmed the positive relationship between the interaction of the three Dark Triad personality traits and the decision to manipulate earnings. Therefore, the results confirm the proposed thesis that the decision to manipulate earnings to maximize personal and business earnings is associated with the interaction of Machiavellianism, Narcissism and psychopathy and the levels (low, moderate and high) of, at least, one of these Dark Triad traits. This study contributes theoretically, practically and methodologically to the field of Behavioral accounting. It discussed an innovative psychological theme in the national environment. The knowledge of the attributes of these personality traits may offer businesses insights to recognize the benefits and drawbacks of living with these types of managers and following more closely their actions, especially, to avoid organizational damage. Recognizing these traits in the others and in one\'s self may promote a more pleasant coexistence, by learning to deal with exteriorized behavior without the purpose of making these individual characteristics public out of respect for the involved ethical questions.

This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general the perceived ethical context did not affect judgments of the acceptability of earnings management. However, as anticipated, perceptions of a stronger benevolent/cosmopolitan climate (one that places more emphasis on the public interest) were associated with harsher judgments of accounting earnings management. Machiavellianism also had a marginally significant effect on judgments of accounting earnings management and a significant effect on judgments of operating earnings management, with high Machiavellians judging the actions to be more ethical. Two aspects of ethical culture, obedience to authority and ethical norms, were found to be significantly associated with organizational-professional conflict and affective organizational commitment. Contrary to our expectations, high Machiavellians appeared to be more, rather than less, sensitive to the perceived ethical context in their organization. Specifically, the perceived organizational ethical culture had a greater (lesser) impact on affective organizational commitment for high (low) Machiavellians.

Presence of the Dark Triad traits of Machiavellianism, narcissism, and psychopathy in the workplace, especially among managers, has received increased attention due to the implications for organizations. One way to influence behavior in business organizations is through controlled interventions to change individual mind-sets. A review of the extant literature indicated that the relationship between Dark Triad traits and mind-set had not been sufficiently examined. A quantitative study was conducted to examine whether a manager's Dark Triad traits predict their mindset. To explore this relationship, a sample of 153 managers' responses was collected online. The Short Dark Triad measure was used to assess participants' Machiavellianism, narcissism, and psychopathy and the Implicit Theory Measure was used to assess mind-set. Regression showed that only Machiavellianism predicts mind-set, accounting for 7% of the variance in mind-set as the criterion variable. The findings indicate that the relationship between Dark Triad traits and mind-set is weaker than a review of the extant psychological literature might suggest. Additionally, this study found that the Dark Triad traits are significantly negatively correlated with manager age, which might provide a new direction for further research. Further research on how and why Dark Triad traits tend to decline with age is recommended. The present study suggests that a better understanding of the relationship between the Dark Triad traits and mind-set and the knowledge that controlled interventions aimed at promoting a growth mind-set are most likely not a useful tool to mitigate the level of Dark Triad psychological traits of managers in business organizations.

The key to successful leadership today is influence, not authority. However in order to be successful in influencing others, a manager must be able to know what their subordinates think. With the knowledge of subordinate¡¦s perceptions, managers can perfect their use of influence tactics and then be able to easily perform influence on others. One of the most important aspects that can influence perspectives is culture. In Hofstede¡¦s (1980) study it was found that Chinese societies are high in power distance and can be classified as collective societies. This is the result of Confucianism, which spreads values of social order and harmony. In this society, relationships are extremely important. Another characteristic of the Chinese is that they are elitists, and have a deep-rooted belief that education can raise a person to higher levels in society, thus we can see the importance of having expertise. Because of the high power distance which implies inequality and love of power, and collectivity which implies the difference in treatment between in-group and out-group members, it can be inferred that the Chinese tend to have Machiavellian personality. Thus we can see that the three main factors that influence the acceptableness of different influence tactics are expertise, relationships and Machiavellianism. The purpose of this study is to examine influence tactics from the subordinate¡¦s perspective, and to explore the relationship between expertise, personal relationships, Machiavellianism and influence strategies. The results show that (1) the closeness of the relationship is the most important factor to consider when choosing influence tactics, the closer the relationship, the more tactics one can use, both hard and soft tactics would be acceptable, (2) If the manager is known as having expertise, it would be best to use soft tactics, however subordinates will also accept hard tactics from managers who have a higher education level, (3) there was no significant relationship between influence tactics and Machiavellianism.

The associations between personality, impression management, and organization citizen behavior are discussed. The questionnaire used at current study is designed cross-sectional, containing Self-Monitoring Scale, Machiavellianism Scale, Self-Efficacy Scale, Impression Management Scale, and Organizational Citizenship Behavior Scale, administered to 247 supervisors and 247 employees. The validate response rate was 96.1%. Multivariate analytical results indicated that the differentiations between employees might affect their involvement with impression management; supplication and intimidate tactics may be the intervening variables between Machiavellianism and Organizational Citizenship Behavior; General & Specific Self-Efficacy would directly influence Organizational Citizenship Behavior, which indicates the supervisors¡¦ perception of employees will directly affected by General & Specific Self-Efficacy.