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1- Ph.D. student, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2- Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran ,pourali@iau.ac.ir
3- Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2- Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran ,
3- Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
Abstract: (19 Views)
Introduction: Machiavellian beliefs emphasize that individuals should achieve their goals and desires by any means, even unethical ones, without considering other factors. The principles of Machiavellianism have long been discussed in psychology, politics, organizations, and other fields. The purpose of this study is to explain the relationships between Machiavellianism, moral indifference, moral accountability, and corporate sustainability reporting.
Material and Methods: The present study is descriptive–correlational in nature. The statistical population consisted of managers and deputy managers of public and private companies. Using Cochran’s formula, 170 individuals were selected as the statistical sample. Data were collected through standardized questionnaires and analyzed using structural equation modeling (SEM).
Results: The results indicated that Machiavellianism has a positive and significant effect on moral indifference and sustainability reporting, and a negative effect on moral accountability. Moreover, moral indifference had a significant negative effect on moral accountability and corporate sustainability reporting. However, the relationship between moral accountability and corporate sustainability reporting was not supported in this study.
Conclusion: The findings suggest that paying attention to ethical dimensions in organizational management can play a crucial role in improving sustainability reporting and enhancing organizational responsibility. The study recommends that organizations move toward reducing Machiavellianism and moral indifference by promoting ethics education and developing incentive-based ethical policies.
Material and Methods: The present study is descriptive–correlational in nature. The statistical population consisted of managers and deputy managers of public and private companies. Using Cochran’s formula, 170 individuals were selected as the statistical sample. Data were collected through standardized questionnaires and analyzed using structural equation modeling (SEM).
Results: The results indicated that Machiavellianism has a positive and significant effect on moral indifference and sustainability reporting, and a negative effect on moral accountability. Moreover, moral indifference had a significant negative effect on moral accountability and corporate sustainability reporting. However, the relationship between moral accountability and corporate sustainability reporting was not supported in this study.
Conclusion: The findings suggest that paying attention to ethical dimensions in organizational management can play a crucial role in improving sustainability reporting and enhancing organizational responsibility. The study recommends that organizations move toward reducing Machiavellianism and moral indifference by promoting ethics education and developing incentive-based ethical policies.
Keywords: Machiavellianism, Moral Indifference, Moral Accountability, Corporate Sustainability Reporting
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© 2026 CC BY 4.0 | International Journal of Ethics and Society
This work is licensed under a Creative Commons Attribution 4.0 International License.
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