Machiavellian Accountants in Tunisia: Impact on Reporting Fraudulent Acts Revealed

Introduction

A new study titled “The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts” has shed light on the role of Machiavellian behavior among Tunisian accounting professionals in reporting fraudulent acts. The study was conducted by Saida Dammak from Université de Carthage IHEC Carthage, Sonia Mbarek from Universite de Sfax, and Manel Jmal from the same institution and published in the Journal of Financial Reporting and Accounting.

Key Findings

Ethical judgments positively support the intention of Tunisian accountants to report fraudulent acts, but relationships are subject to influences of Machiavellian behavior.
Machiavellianism is negatively associated with the whistleblowing intention of Tunisian accountants.
Machiavellianism indirectly influences whistleblowing through perceived personal benefits and the seriousness of the questionable act.

Methodology

The study collected data from a survey distributed to 201 Tunisian accounting professionals.

Results

The findings revealed a significant positive correlation between ethical judgments and the intention to report fraudulent acts. However, Machiavellianism was found to negatively influence the whistleblowing intention. Furthermore, it was observed that Machiavellianism indirectly affected whistleblowing via the perceived personal benefits and seriousness of the questionable act.

Implications

This study contributes to the literature on the accounting profession in the Middle East and North Africa by examining ethical ideologies that influence whistleblowing. The researchers hope that the results will encourage policymakers and regulators to recognize the significance of whistleblowing as a critical mechanism for detecting and controlling organizational misconduct in developing countries, particularly Tunisia. Regulations should be put in place to protect accounting professionals who report fraudulent activities.

Conclusion

The study concludes that Machiavellian behavior influences the reporting of fraudulent acts among Tunisian accounting professionals by affecting their whistleblowing intentions and the perception of personal benefits and act seriousness.

References

Dammak, S., Mbarek, S., & Jmal, M. (2024). The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts. Journal of Financial Reporting and Accounting, 22(3), 728-751. https://doi.org/10.1108/JFRA-09-2021-0296