The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism

Document Type : Original Article

Authors
Parisa Akhundi 1
Mohammad Reza Pourali 2
Mohsen Sohrabi Iraqi 3
Razieh Alikhani 4
1 PhD Student in Accounting, Accounting Department, Tonekabon Branch, Islamic Azad University Tonekabon, Iran.
2 Associate Professor of Accounting, Department of Accounting, Islamic Azad University, Chalus Branch, Chalus, Iran
3 Associate Professor of Accounting, Accounting Department, Allameh Tabataba'i University, Tehran, Iran.
4 Assistant Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.
Abstract
This study was conducted to investigate the relationship between shareholder tendencies, Machiavellianism and support for corporate sustainable reporting. To achieve the research goal, 228 questionnaires were distributed and collected by simple random sampling method to collect the required information among the CEOs of companies listed on the Tehran Stock Exchange during the research period. The data collected by the questionnaires were analyzed by SPSS software version 24 and Smart PLS version 3 using structural equation modeling. Also, to evaluate the quality of the measurement tool in this study, index reliability, convergent validity and divergent validity were used. Analysis and analysis of information collected from research questionnaires at 99% confidence level using structural equation modeling showed Machiavellianism and shareholder tendencies have a positive and significant relationship with the company's sustainable reporting, so increasing Machiavellianism and shareholder tendencies, supporting reporting Stable increases the company. Machiavellianism has a positive and significant effect on shareholder tendencies. Also, the tendencies of shareholders have a positive and significant effect on the relationship between Machiavellianism and supporting the company's sustainable reporting. In general, the results showed that Machiavellian behaviors among managers cause them to have a positive impact on shareholders' attitudes regarding corporate social responsibility and the implementation of sustainable reporting in companies in order to achieve their goals and optimally reflect the company's situation.
Keywords
Machiavellianism
Stakeholder Orientation
Sustainable Reporting
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