O efeito dos traços dark triad na relação entre a pressão de obediência e a folga orçamentária,

Abstract

ABSTRACT The aim of this paper was to evaluate the effect of personality traits on the relationship between obedience pressure and the creation of budgetary slack. Concatenating the dark triad personality traits and obedience pressure in a decision-making scenario relating to the creation of budgetary slack enables us to widen the investigation of factors associated with the practicing of budgetary slack. The relevance of this study lies in understanding how personality traits influence decision making under hierarchical obedience pressure in relation to the creation of budgetary slack, enabling us to measure and detect possible biases in managers’ decision making due to these factors, thus being able to predict or mitigate decisions in the organizational environment. It was verified that the practice of creating budgetary slack can be carried out independently of a hierarchical order and that personality traits influence decision making with relation to the execution and planning of budgets. The article makes theoretical contributions to the accounting area, enabling the advancement and deepening of the discussion of social aspects (obedience theory) and behavioral aspects (personality traits) associated with decision making relating to the creation of budgetary slack. The approach is quantitative and experimental (2 x 2 factorial design), using 82 accounting sciences students. The data were analyzed using Mann-Whitney and Kruskal-Wallis tests and binary logistic regression. It was found that, independently of being under obedience pressure, individuals with high dark triad personality traits were more inclined toward the creation of budgetary slack, demonstrating that the intrinsic personality traits of each individual have an effect over decision making. However, regarding obedience pressure, it was verified that there was no significant effect on the creation of budgetary slack. These results offer contributions to organizations, as their managers and teams do not practice slack due to obedience pressure scenarios, but rather according to personality traits.