Accounting as a Facilitator of Extreme Narcissism

Journal of Business Ethics 96 (1):79 - 93 (2010)

Abstract
We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour
Keywords accounting  behaviour  chief executive officer  discourse  language  leadership  narcissism  psychology
Categories (categorize this paper)
DOI 10.1007/s10551-010-0450-0
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 39,545
Through your library

References found in this work BETA

Organizational Narcissism and Virtuous Behavior.Dennis Duchon & Brian Drake - 2009 - Journal of Business Ethics 85 (3):301-308.
Impostors Masquerading as Leaders: Can the Contagion Be Contained?J. Singh - 2008 - Journal of Business Ethics 82 (3):733-745.

Add more references

Citations of this work BETA

View all 21 citations / Add more citations

Similar books and articles

Analytics

Added to PP index
2010-02-27

Total views
61 ( #120,100 of 2,325,374 )

Recent downloads (6 months)
2 ( #694,967 of 2,325,374 )

How can I increase my downloads?

Downloads

My notes

Sign in to use this feature