Title of article :
Investigating the Relationship between Machiavellianism and Financial Behavior and Objective and Subjective Financial Knowledge of Iranian Association of Certified Public Accountants
Author/Authors :
shahir ، Omid Department of Accounting - Islamic Azad University, Tonekabon Branch , samadi Lorgani ، mahmood Department of Accounting - Islamic Azad University, Tonekabon Branch , Mahfoozi ، Gholam Reza Department of Economics and Accounting - University of Guilan , Pourali ، Mohammad Reza Department of Accounting - Islamic Azad University, Chalous Branch
Abstract :
Recognizing the personality characteristics of accountants becomes even more important when these characteristics influence their behaviors in performing professional duties. On the other hand, financial behavior and financial knowledge are important components of personal financial wellness that have undeniable effects on people s lives. The aim of this study was to investigate the relationship between Machiavellianism and financial behavior and financial knowledge in the Iranian Association of Certified Public Accountants. This study is applied in terms of purpose and it has used the method of descriptive-analytical research. The results of the study showed that there is a significant and inverse relationship between Machiavellianism with financial behavior and financial knowledge by considering demographic variables. While no significant relationship was found between objective financial knowledge and financial behavior, there is a significant and direct relationship between subjective financial knowledge and financial behavior and between objective financial knowledge and subjective financial knowledge.
Keywords :
Machiavellianism , Financial Behavior , Objective and Subjective financial knowledge
Journal title :
International Journal of Finance and Managerial Accounting
Journal title :
International Journal of Finance and Managerial Accounting