The Effect of Machiavellian Personality on Unethical Behavior Mediated by Attitude Towards Money and Moderated Professional Status

Unethical behavior is one of the key obstacles for organizations and society to have a sustainable life. Therefore, it is necessary to examine the factors that may lead to this behavior and the mechanism of influence, as well as the moderator variables that may prevent the emergence of unethical behavior. The aim of the study is to investigate the effect of Machiavellian personality on unethical behaviors mediated by attitude towards money and moderated by professional status. Research data were collected using a questionnaire form. The questionnaire was applied to accounting professionals in Rize province. 109 professionals responded to the questionnaire. The analyses revealed that Machiavellian personality positively affected unethical behaviors. While the full mediating role of attitude towards money was revealed, the moderating role of professional status was not statistically significant. Attitude towards money was more determinant in the emergence of unethical behaviors. This study contributed to the enrichment of literature by using multiple perspectives in determining the purpose and examining the mediating and moderating variables in the effect of Machiavellian personality on unethical behaviors.