Power games in the shadows: the hidden influence of dark traits on research in budgetary slack
DOI:
https://doi.org/10.14392/asaa.2026190108Keywords:
Budgetary Slack, Narcissism, Machiavellianism, PsychopathyAbstract
Objective: To critically discuss the empirical evidence, both national and international, regarding the influence of the dark triad personality traits on the creation of budgetary slack.
Method: This study adopts a qualitative approach through a literature review. To this end, the search was restricted to scientific articles published in journals in seven different databases, culminating in the selection and analysis of nine studies.
Results: The results indicate that machiavellianism is related to the greater creation of budgetary slack, both directly and indirectly, since this trait predisposes the individual to the strategic manipulation of information and the prioritization of self-interest. Although with less intensity, the effects of narcissism and psychopathy were also identified in investigations that considered the dark triad as an aggregate variable. However, distinct motivations are observed: narcissism drives self-promotion and image preservation, while psychopathy is associated with attitudes marked by impulsivity, emotional coldness, and indifference to ethical consequences. In short, the available evidence indicates that the traits of the dark triad show a common predisposition to the adoption of manipulative budgetary practices through the creation of budgetary slack.
Contributions: This study contributes to the literature on management control by consolidating empirical evidence regarding the influence of the dark triad personality traits on the creation of budgetary slack. By integrating the perspective of personality psychology with management accounting, the research systematizes the state of the art, identifies gaps, and highlights the role of intervening factors in the materialization of budgetary slack. Additionally, a research agenda is proposed to guide future investigations and support the development of more effective control mechanisms that are less susceptible to manipulation associated with dark management profiles.
Downloads
References
Aguiar, A. B. de, & Souza, S. M. de. (2010). Processo orçamentário e criação de reservas em uma instituição hospitalar. Revista Contemporânea de Contabilidade, 7(13), 107–126. https://doi.org/10.5007/2175-8069.2010v7n13p107
Aguiar, A. B. de, & Suave, R. (2022). Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 51(1), 21–49. https://doi.org/10.1080/02102412.2021.1952517
Agustina, L., Suharman, H., Sumantri, R., & Agoes, S. (2024). The importance of trustworthiness: a systematic literature review in budget slack. Cogent Business & Management, 11(1), 2354846. https://doi.org/10.1080/23311975.2024.2354846
Amernic, J. H., & Craig, R. J. (2010). Accounting as a Facilitator of Extreme Narcissism. Journal of Business Ethics, 96(1), 79–93. https://doi.org/10.1007/S10551-010-0450-0/METRICS
Boddy, C. R. (2006). The dark side of management decisions: Organisational psychopaths. Management Decision, 44(10), 1461–1475. https://doi.org/10.1108/00251740610715759
Borges, E. M. G., Krudycz, L. C., Toigo, L. A., & Ribeiro, I. (2023). Influência do maquiavelismo e da cultura organizacional na criação da folga orçamentária sob a perspectiva de estudantes universitários. Gestão e Desenvolvimento Em Revista, 8(2), 25–45. https://doi.org/10.48075/GDEMREVISTA.V8I2.29947
Borgholthaus, C. J., White, J. V., & Harms, P. D. (2023). CEO dark personality: A critical review, bibliometric analysis, and research agenda. Personality and Individual Differences, 201, 111951. https://doi.org/10.1016/J.PAID.2022.111951
Bortoluzzi, D. A., Monteiro, J. J., Lunkes, R. J., & Rosa, F. S. da. (2023). Efeitos do maquiavelismo, comprometimento organizacional e controle de pessoal na folga orçamentária. Journal of Globalization, Competitiveness and Governability, 17(2), 83–100. https://doi.org/10.58416/GCG.2023.V17.N2.04
Campbell, W. K., Hoffman, B. J., Campbell, S. M., & Marchisio, G. (2011). Narcissism in organizational contexts. Human Resource Management Review, 21(4), 268–284. https://doi.org/10.1016/J.HRMR.2010.10.007
Cesinger, B., Gundolf, K., Hughes, M., Khedhaouria, A., & Montani, F. (2023). The bright and dark sides of the Dark Triad traits among senior managers: effects on organizational commitment. Review of Managerial Science, 17(5), 1731–1763. https://doi.org/10.1007/S11846-022-00571-3
Corrêa, A. B. N., & Lavarda, C. E. F. (2021). Maquiavelismo na Criação de Folga Orçamentária. Contabilidade Gestão e Governança, 24(2), 148–166. https://doi.org/10.51341/1984-3925_2021v24n2a1
Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2006). Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Handbooks of Management Accounting Research, 2, 587–624. https://doi.org/10.1016/S1751-3243(06)02006-2
Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Prentice Hall.
Daumoser, C., Hirsch, B., & Sohn, M. (2018). Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. Journal of Management Control, 29(2), 115–159. https://doi.org/10.1007/s00187-018-0267-z
Davila, T., & Wouters, M. (2005). Managing budget emphasis through the explicit design of conditional budgetary slack. Accounting, Organizations and Society, 30(7–8), 587–608. https://doi.org/10.1016/J.AOS.2004.07.002
Derfuss, K. (2016). Budget Slack: Some Meta-Analytic Evidence. Management Control Association, 1–51. https://www.managementcontrolassociation.ac.uk/wp-content/uploads/main-2016-full/mcafull-derfuss.pdf
D’Souza, M. F., & Jones, D. N. (2017). Taxonomia da Rede Científica do Dark Triad: Revelações no Meio Empresarial e Contábil. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 11(3), 296–313. https://doi.org/10.17524/REPEC.V11I3.1588
D’Souza, M. F., & Lima, G. A. S. F. de. (2015). The Dark Side of Power: The Dark Triad in Opportunistic Decision-Making. Advances in Scientific and Applied Accounting, 8(2), 135–156. https://doi.org/10.14392/ASAA.2015080201
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68(2), 400–410. https://doi.org/10.2307/248408
Dunk, A. S., & Nouri, H. (1998). Antecedents of budget slack: a literature review and synthesis. Journal of Accounting Literature, 17, 72–96.
Elmassri, M., & Harris, E. (2011). Rethinking budgetary slack as budget risk management. Journal of Applied Accounting Research, 12(3), 278–293. https://doi.org/10.1108/09675421111187700
Frezatti, F., Beck, F., & Silva, J. O. da. (2013). Percepções sobre a criação de reservas orçamentárias em processo orçamentário participativo. Revista de Educação e Pesquisa Em Contabilidade, 7(4), 335–354. https://doi.org/10.17524/repec.v7i4.972
Furnham, A., Richards, S. C., & Paulhus, D. L. (2013). The dark triad of personality: A 10 year review. Social and Personality Psychology Compass, 7(3), 199–216. https://doi.org/10.1111/spc3.12018
Grediani, E., Kusuma, H., Mahmudi, & Hudayati, A. (2023). Moderating effects of Machiavellianism, management control, and fairness on a motivation-honesty relationship in budget reporting. Problems and Perspectives in Management, 21(3), 164–175. https://doi.org/10.21511/ppm.21(3).2023.13
Hair Jr., J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). SAGE Publications.
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/S10551-016-3368-3/TABLES/7
Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27–49. https://doi.org/10.2308/bria.2010.22.2.27
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jones, D. N. (2013). What’s mine is mine and what’s yours is mine: The Dark Triad and gambling with your neighbor’s money. Journal of Research in Personality, 47(5), 563–571. https://doi.org/10.1016/J.JRP.2013.04.005
Jones, D. N., & Figueredo, A. J. (2013). The Core of Darkness: Uncovering the Heart of the Dark Triad. European Journal of Personality, 27(6), 521–531. https://doi.org/10.1002/PER.1893
Jones, D. N., & Paulhus, D. L. (2014). Introducing the Short Dark Triad (SD3): A Brief Measure of Dark Personality Traits. Assessment, 21(1), 28–41. https://doi.org/10.1177/1073191113514105
Jones, D. N., & Paulhus, D. L. (2017). Duplicity among the Dark Triad: Three faces of deceit. Journal of Personality and Social Psychology, 113(2), 329–342. https://doi.org/10.1037/PSPP0000139
LeBreton, J. M., Shiverdecker, L. K., & Grimaldi, E. M. (2018). The dark triad and workplace behavior. Annual Review of Organizational Psychology and Organizational Behavior, 5(Volume 5, 2018), 387–414. https://doi.org/10.1146/ANNUREV-ORGPSYCH-032117-104451/CITE/REFWORKS
Lee, K., & Ashton, M. C. (2014). The Dark Triad, the Big Five, and the HEXACO model. Personality and Individual Differences, 67, 2–5. https://doi.org/10.1016/J.PAID.2014.01.048
Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/J.MAR.2009.10.003
Lukka, K. (1988). Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society, 13(3), 281–301. https://doi.org/10.1016/0361-3682(88)90005-0
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201–210. https://doi.org/10.1016/0361-3682(85)90016-9
Merchant, K. A. (1990). The effects of financial controls on data manipulation and management Myopia. Accounting, Organizations and Society, 15(4), 297–313. https://doi.org/10.1016/0361-3682(90)90021-L
Mohamed, A. T. I., & Metwally, A. B. M. (2022). The Relationship Between Machiavellian Leadership, Budget Participation, and Budgetary Slack: mediating propensity to create slack and moderating Locus of Control. Scientific Journal for Financial and Commercial Studies and Researches, 3(2), 1–50. https://doi.org/10.21608/CFDJ.2022.229752
Mucci, D. M., Frezatti, F., & Dieng, M. (2016). As Múltiplas Funções do Orçamento Empresarial. Revista de Administração Contemporânea, 20(3), 283–304. https://doi.org/10.1590/1982-7849RAC2016140121
Nottar, D. I. da S., Schiavo, P. dos S., Vesco, D. G. D., & Santos, C. A. dos. (2022). O efeito dos traços dark triad na relação entre a pressão de obediência e a folga orçamentária. Revista Contabilidade & Finanças, 33(90), e1455–e1455. https://doi.org/10.1590/1808-057X20211455.EN
Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 48(3), 535–548. https://doi.org/10.2307/245151
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. BMJ, 372. https://doi.org/10.1136/BMJ.N71
Paulhus, D. L. (2014). Toward a Taxonomy of Dark Personalities. Current Directions in Psychological Science, 23(6), 421–426. https://doi.org/10.1177/0963721414547737
Paulhus, D. L., Buckels, E. E., Trapnell, P. D., & Jones, D. N. (2021). Screening for Dark Personalities: The Short Dark Tetrad (SD4). European Journal of Psychological Assessment, 37(3), 208–222. https://doi.org/10.1027/1015-5759/A000602
Paulhus, D. L., & Williams, K. M. (2002). The Dark Triad of personality: Narcissism, Machiavellianism, and psychopathy. Journal of Research in Personality, 36(6), 556–563. https://doi.org/10.1016/S0092-6566(02)00505-6
Podsakoff, P. M., Mackenzie, S. B., Bachrach, D. G., & Podsakoff, N. P. (2005). The influence of management journals in the 1980s and 1990s. Strategic Management Journal, 26(5), 473–488. https://doi.org/10.1002/SMJ.454
Schiff, M., & Lewin, A. Y. (1970). The Impact of People on Budgets. The Accounting Review, 45(2), 259–268. https://doi.org/10.2307/244377
Smith, M. B., Craig Wallace, J., & Jordan, P. (2016). When the dark ones become darker: How promotion focus moderates the effects of the dark triad on supervisor performance ratings. Journal of Organizational Behavior, 37(2), 236–254. https://doi.org/10.1002/JOB.2038
Suryadi, B., Mulyaningsih, H. D., & Rajiani, I. (2019). Managing Inefficiency of Participatory Budgeting by Investigating the Dark Side Personality of Managers. Polish Journal of Management Studies, 19(2), 385–394. https://doi.org/10.17512/PJMS.2019.19.2.33
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609–622. https://doi.org/10.1016/S0361-3682(99)00058-6
Webb, R. A. (2002). The impact of reputation and variance investigations on the creation of budget slack. Accounting, Organizations and Society, 27(4–5), 361–378. https://doi.org/10.1016/S0361-3682(01)00034-4
Wibbeke, L.-M., & Lachmann, M. (2020). Psychology in management accounting and control research: an overview of the recent literature. Journal of Management Control 2020 31:3, 31(3), 275–328. https://doi.org/10.1007/S00187-020-00302-3
Wisse, B., & Sleebos, E. (2016). When the dark ones gain power: Perceived position power strengthens the effect of supervisor Machiavellianism on abusive supervision in work teams. Personality and Individual Differences, 99, 122–126. https://doi.org/10.1016/J.PAID.2016.05.019
Yasmi, S. R., Ulfah, Y., & Bone, H. (2025). The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan. Disclosure: Journal of Accounting and Finance, 5(1), 44–62. https://doi.org/10.29240/DISCLOSURE.V5I1.12804
Young, S. M. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(2), 829–842. https://doi.org/10.2307/2490840
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Danrlei Anderson Peyerl, Flaviano Costa
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).
