The effect of HEXACO and Dark Triad personality traits on ethical decision-making behavior: A study on professional accountants with variance-based structural equation modeling

Accounting profession refers to a dynamic occupation based on cognitive processes that individuals who practice this profession need to adapt to the transformation in accordance with the conditions of the day. Recently, professional accountants are faced with significant pressures in carrying out their profession in a professional and ethical framework. Managing these pressures effectively requires their ethical decision-making skills. Because ethical decision making on behalf of professional accountants; it means an effort to choose the most morally/ethically correct path using a logical approach, in situations where there are a number of conflicting options in the events encountered. At this point, it is important to reveal current personality-based variables or structures such as the Six-Factor Personality (HEXACO) Model and the Dark Triad Personality Model, which form the basis of ethical decision-making behavior for accountants. Based on these findings, the aim of this study is to determine the effect of Six-Factor Personality and Dark Triple Personality traits of professional accountants who carry out their activities in the province of Isparta, Turkey, on their ethical decision-making behaviors. In order to examine the mentioned effects, hypotheses were formed in accordance with the theoretical model and these hypotheses were tested. The participants of the research consisted of 97 professional accountants who actively pursue their profession. Participants; He answered the abbreviated HEXACO Personality Scale (de Vries et al., 2013), the Dark Triad Personality Scale (Jonason ve Webster, 2010), the Ethical Decision-Making Scale (Özkan ve Hacıhasanoğlu, 2012) and the personal information form. The model of the research was estimated and tested with the Partial Least Squares Path Analysis Approach (VT-SEM) using the SmartPLS program. As a result of the findings, the extraversion personality trait in the Six-Factor Personality Model significantly affected the confidentiality and impartiality dimensions of ethical decision-making behavior positively and negatively, respectively. Conscientiousness personality trait significantly and negatively affected the confidentiality and professional experience dimensions of ethical decision-making behavior. On the other hand, the personality traits of honesty-humility, openness to experience, emotionality and agreeableness did not provide empirical evidence to affect any of the sub-dimensions of ethical decision-making behavior. According to the findings of the study, the Machiavellian personality trait, which constitutes the Dark Triad Personality Model, affected the professional behavior, professional competence and honesty-honesty dimensions of ethical decision-making behavior in a significantly and positively, as expected. The narcissistic personality trait significantly and positively affected only the professional competence dimension of ethical decision-making behavior. Psychopathy personality trait did not affect any sub-dimensions of ethical decision-making behavior. In general, it has been observed that some sub-dimensions of both personality models have an effect on ethical decision-making behavior, and suggestions for theoretical and practical application areas are presented.