Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis

Humanities & Social Sciences Reviews, Vol 8, No 4, 2020, pp 822-839

18 Pages Posted: 26 Oct 2020

See all articles by A.A Gde Satia Utama

A.A Gde Satia Utama

Airlangga University - Faculty of Economics and Business

Noorlailie Soewarno

Airlangga University - Faculty of Economics and Business

Dian Agustia

affiliation not provided to SSRN

Date Written: 2020

Abstract

Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important themes generated.

Methodology: The articles were analyzed using the search method and remote text in the Airlangga library database. The study was conducted for a month among articles in Scopus Journal indexed in Q1 with "Accounting" and "Narcissism" as the keyword restriction. The study was conducted with a Word Frequency analysis using NVivo 12 plus to determine the coding and the central theme.

Main Findings: A comparison coding was performed to prove the upper echelon theory as the leading theory used in the 52 articles analyzed. Information relating to the year the article was published, article title, author's name, and journal publication successfully collected. From 52 articles analyzed in the framework of narcissistic accounting, 24 codes were successfully revealed and subsequently categorized into several themes (keywords) for further research.

Applications of this study: A literature review of 52 articles is closely related to ethical concepts and CEO decisions in choosing accounting choices (policies).

Novelty/Originality of this study: New themes successfully revealed through content analysis.

Keywords: Accounting, Executives Narcissism, Literature Review, Research Agenda, Content Analysis

JEL Classification: D83

Suggested Citation

Utama, A.A Gde Satia and Soewarno, Noorlailie and Agustia, Dian, Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis (2020). Humanities & Social Sciences Reviews, Vol 8, No 4, 2020, pp 822-839, Available at SSRN: https://ssrn.com/abstract=3687828

A.A Gde Satia Utama (Contact Author)

Airlangga University - Faculty of Economics and Business ( email )

Airlangga 4-6
Surabaya, East Java
Indonesia

Noorlailie Soewarno

Airlangga University - Faculty of Economics and Business ( email )

Airlangga 4-6
Surabaya, East Java
Indonesia

Dian Agustia

affiliation not provided to SSRN

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