Age Differences in Managers' Responses to Narcissistic Subordinates' Aggressive Accounting

Matthew J. Hayes & Philip M.J. Reckers

Advances in Accounting Behavioral Research2023https://doi.org/10.1108/s1475-148820230000026001book-chapter
AJG 2ABDC A
Weight
0.71

Abstract

Prior research in psychology reports an age-based bias against narcissists. We examine whether managers' reactions to narcissistic subordinates exhibit a similar bias. Using an experimental method, where we manipulate subordinate narcissism, we find evidence of an age-based bias. Older managers react to a narcissistic subordinate by making conservative revisions to the subordinate's aggressive accounting estimates. They do so even at the cost of failing to meet a personally beneficial earnings target. A test of moderated mediation shows the actions of older managers (in their late 40s and older) were driven by their negative perceptions of the narcissistic subordinate. Our work demonstrates that not all individuals perceive narcissists the same way, and has implications for manger/subordinate relationships, and group dynamics involving mixed personalities and ages.

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https://doi.org/https://doi.org/10.1108/s1475-148820230000026001

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@article{matthew2023,
  title        = {{Age Differences in Managers' Responses to Narcissistic Subordinates' Aggressive Accounting}},
  author       = {Matthew J. Hayes & Philip M.J. Reckers},
  journal      = {Advances in Accounting Behavioral Research},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1475-148820230000026001},
}

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Evidence weight

0.71

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.92 × 0.4 = 0.37
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.