Accounting and Machiavellianism Robin L.

Wakefield Baylor University ABSTRACT: Research exploring the Machiavellian personality trait shows it is often a significant variable influencing career choice and behavior in the workplace. This study proposes a number of research questions examining the relationships between the Machiavellian trait and accountants demographic characteristics, job satisfaction, career satisfaction and ethical ideology. Findings indicate that, in general, accountants participating in this study are significantly less Machiavellian than vocational groups participating in previous studies. However, accountants higher in the trait appear to be less satisfied with accounting as a career and tend toward a relativistic ethical stance. Findings suggest that Machiavellian behavior is not required to achieve success in the accounting profession, and the promulgation of ethical standards should sustain a high level of integrity in a profession characterized by idealism. Keywords: Machiavellianism; accountants; personality traits; codes of conduct; accounting ethics; job satisfaction; idealism; relativism. Data Availability: Data are available upon request. INTRODUCTION In the actions of men ... from which there is no appeal, the end justifies the means. Niccolo Machiavelli (1531) The 16th century writings of Niccolo Machiavelli produced the term Machiavellian to describe a negative character trait that includes manipulation, cunning, duplicity and bad faith. More recently, sociologists have developed a Machiavellian profile to identify the extent of the trait in individual personality (see Christie and Geis 1970). Research investigating the effects of the Machiavellian trait shows it is often a significant variable influencing career choice and behavior in the workplace. For example, researchers detect varying degrees of the trait in different professions such as marketers (Hunt and Chonko 1984), bankers (Corzine et al. 1999) and college faculty (Siegel 1973) among others. Researchers also suggest that individuals high in the trait may be drawn into occupations where manipulative skills are important assets (Christie and Geis 1970). Other studies link Machiavellianism to increased job strain (Gemmill and Heisler 1972; Heisler and Gemmill 1977) and less job satisfaction (Gable and Topol 1989; Hunt and Chonko 1984; Corzine et al. 1999). Machiavellianism is a component of individual personality related to occupational choice, as well as the approach one takes toward his job and interactions with colleagues (Holland 1968, 1973). Personality traits may lead to personal success or failure in the workplace (see Mynatt et al. 1997) depending upon the fit of individual traits and the behavioral requirements of the occupation. In the accounting profession, the AICPA Code of Professional Conduct governs the performance of professional services by members, and failure to comply with the rules warrants disciplinary action. One important distinction between occupations, in

general, and professions is that professions require members to follow specified codes of conduct (Norris and Niebuhr 1984). Certified Public Accountants (CPA) are expected to follow prescribed rules of professional behavior or face possible expulsion from membership. Thus, for CPAs, success in the profession may be dependent on individual personality traits that facilitate adherence to the AICPA Code of Professional Conduct. This study explores the following question: Does an individual personality trait, Machiavellianism, influence success in the accounting profession including the proclivity to abide by professional standards of behavior? This research has two purposes. One objective is to examine the extent to which the Machiavellian trait is descriptive of a broad-based sample of CPAs. Furthermore, using the concepts of idealism and relativism, the ethical stance of CPAs is evaluated to determine the general propensity of CPAs to follow professional standards of behavior. The results shed light on the general behavioral tendencies of professional accountants, the types of individuals that choose the profession, as well as the alignment of accountants personal ethics to those espoused by an external governing entity. The remainder of the paper is organized as follows. A brief literature review of Machiavellian research is presented. A number of research questions are proposed which explore the relationships between the Machiavellian trait and accountants demographics, income, satisfaction, and ethical ideology. A description of the research subjects, the methods of analyses, and a summary of the findings are then presented. MACHIAVELLIAN RESEARCH This study examines a character trait (i.e., Machiavellianism) within a specific profession, as well as the relationship between the trait and multiple work-related measures. Machiavellian individuals are described as less emotionally involved with others, having few interpersonal relationships, and more likely to reject ethical norms in order to accomplish personal goals (Christie and Geis 1970). Also, the psychology literature suggests that Machiavellian attributes are relatively stable, develop before adulthood, and usually do not change much during adulthood (Guterman 1970; Christie and Geis 1970). Christie and Geis (1970) developed the original Machiavellianism scale used almost exclusively in studies of the trait. The Mach IV scale was developed from seventy-one items based on Machiavellis writings, The Prince and The Discourses. The 20 scale items represent the essence of the Machiavellian trait; nine statements categorize Machiavellian tactics, nine statements address personal views, and two statements characterize abstract morality. Christie and Geis (1970) use the scale in 38 separate studies to evaluate how high Machs differ in attitudes and behaviors from individuals scoring low on the scale.1 Generally, individuals scoring high on the scale manipulate more, win more, are persuaded less, and persuade others more than those scoring lower on the scale. Machiavellianism has also been studied in numerous contexts outside of psychology. While a complete review is impractical, studies relevant to the present research questions are discussed. For example, researchers have studied the presence of the trait in various occupations and professions such as marketers (Hunt and Chonko 1984), bankers (Siu and Tam 1995; Corzine et al. 1999), purchasing managers (Chonko 1982), department store managers (Gable and Topol 1988), lawyers (Valentine and

Fleischman 2003), college faculty (Siegel 1973), and college students (Siegel 1973; Okanes and Murray 1982). Other studies find a relationship between Machiavellianism and increased job strain (Gemmill and Heisler 1972; Heisler and Gemmill 1977), less job satisfaction (Gemmill and Heisler 1972; Gable and Topol 1989; Hunt and Chonko 1984; Corzine et al. 1999), and less perceived opportunity for control (Gemmill and Heisler 1972). Summaries of prior research applicable to the present study are described in the sections to follow. Although a few accounting studies have used the Machiavellian scale, the application is primarily to undergraduate students in role-playing contexts. For example, Ghosh (2000) uses the Machiavellian scale to measure the manipulative disposition of undergraduate students in the role of negotiators determining transfer prices. Ghosh (2000) finds that negotiators with higher (lower) Mach scores achieve higher (lower) outcomes. Other research examines students in the role of taxpayers (Ghosh and Crain 1995; Ghosh and Crain 1996), finding a relationship between Machiavellianism and intentional noncompliance. In contrast to earlier studies, the present study applies the Mach IV scale to practicing accountants and CPAs. RESEARCH QUESTIONS Machiavellianism and Accountants As a personal trait, Machiavellianism may not necessarily describe a profession as a whole, such that all accountants are Machiavellian. However, in studies of medical school students, potential psychiatrists scored highest on the Mach scale and prospective surgeons scored lowest (Christie and Geis 1970). Christie and Geis (1970) explain that manipulative skills may be more important for success in psychiatry, and thus psychiatry attracts a greater number of high Mach individuals. Researchers have also studied the extent of Machiavellianism among individuals working in specific professions (e.g., Gable and Topol 1991; Singhapakdi and Vitell 1992; Gable and Topol 1988). Hunt and Chonko (1984) concluded that marketing professionals are no more Machiavellian than the general population. The Machiavellian scores of Hong Kong bankers were significantly lower than that of U.S. purchasing managers (Chonko 1982), U.S. department store managers (Gable and Topol 1988), U.S. marketers (Hunt and Chonko 1984), and U.S. college students (Okanes and Murray 1982). The mean Mach score among students majoring in business and law were significantly higher than students majoring in social work (Wertheim et al. 1978). Significant differences in Mach scores among specific groups of students and professionals imply that individuals with high/low Mach traits may be more/less drawn to certain areas of study or occupations/professions. This leads to the first research question: RQ1: As a group, are accountants generally high Mach or low Mach individuals? MACHIAVELLIANISM, AGE, GENDER, AND EDUCATION Age and Machiavellianism Prior studies indicate that Machiavellianism is negatively related to age. In the original study, college students had significantly higher Mach scores than both adults in general and college-educated adults (Christie and Geis 1970). Younger marketers were found more Machiavellian than older marketers (Hunt and Chonko 1984), and younger managers were more Machiavellian than older managers (Gable and Topol 1988). Pratt et

al. (1983) suggest that Machiavellianism and age are closely related and older individuals may be more philosophically reflective and consistent in their moral beliefs. This discussion leads to the following research question: RQ2: Is Machiavellianism among accountants negatively related to age? Gender and Machiavellianism Prior research shows mixed results between Machiavellianism and gender. In studies involving the general population, females generally tended to score lower on the Mach scale than males (Christie and Geis 1970). However, female marketers were found to be more Machiavellian than male marketers (Hunt and Chonko 1984). No significant differences were found between male bankers and female bankers (Corzine et al. 1999), or between male undergraduate business majors and female business majors (Rayburn and Rayburn 1996). Thus, the following research question is considered: RQ3: Is Machiavellianism among accountants positively or negatively associated with gender? Education and Machiavellianism Research also shows mixed results between Machiavellianism and education. Although less educated adults tended to score higher on the Mach scale (Christie and Geis 1970), no significant difference in Mach scores was found among the educational attainments of marketers (Hunt and Chonko 1984). Christie and Geis (1970) explain the negative relationship as the result of less educated adults being more willing to reveal socially undesirable characteristics. However, when social desirability was held constant in the analysis, a positive correlation resulted. Furthermore, Siegel (1973) found that M.B.A. students had higher Mach scores than business managers with less education. Thus, the following research question is posed: RQ4: Is Machiavellianism among accountants positively or negatively associated with education? Machiavellianism, Income, and Position The relationship between Machiavellianism and socioeconomic success yields mixed results in prior studies. Using an index of upward social mobility, Christie and Geis (1970) found no relationship between Mach scores and socioeconomic success. However, later studies reveal significant positive associations. For men with above average intelligence (Touhey 1973) and men with above average education (Turner and Martinez 1977), a significant positive relationship exists between Machiavellianism and social mobility (i.e., occupational attainment). In studies using income as a measure of success, Hunt and Chonko (1984) indicate an initial negative correlation between income and Machiavellianism, but ultimately conclude that the results of the analysis are spurious. A negative association was found between Machiavellianism and the income level of male managers (Gable and Topol 1988), and no significant association was found between the trait and income level of U.S. bankers (Corzine et al. 1999). Prior studies are relatively inconclusive about the association between Machiavellianism and aspects of socioeconomic success, leading to the following research questions: RQ5: Is Machiavellianism among accountants positively or negatively related to income?

RQ6: Is Machiavellianism among accountants positively or negatively related to position? Machiavellianism, Codes of Professional Conduct, Job, and Career Satisfaction In occupations where Machiavellian-type skills are useful or encouraged, it is likely that high Mach individuals will be more satisfied with their daily activities and careers, in contrast to occupations that discourage these abilities. However, professional standards of behavior may inhibit and/or prohibit Machiavellian-type behaviors (e.g., manipulation, opportunism). For example, the AICPA Code of Professional Conduct consists of principles which provide the framework for the rules that govern the performance of professional activities. The sentiment of the principles as stated in the preamble is expressed as the call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage (AICPA Professional Standards 1998, ET Section 51, 4281). The rules apply this sentiment to specific AICPA member activities, representations, obligations, investments, and associations.2 For example, Rule 502 specifically restricts the solicitation of clients using means that are misleading or deceptive, such as creating unjustified expectations of favorable results. Rule 301 prohibits members from using confidential client information to their own advantage. Such professional restrictions may contradict the natural tendencies of high Mach individuals, and if followed would likely result in less satisfaction on a daily basis, and over the long term less satisfaction with accounting as a career. In a profession where the overarching principle is the sacrifice of personal advantage, high Mach individuals may feel unfulfilled and ill fitted for the vocation. This leads to the following research questions examining job satisfaction and career satisfaction: RQ7: Is Machiavellianism among accountants positively or negatively related to job satisfaction? RQ8: Is Machiavellianism among accountants positively or negatively related to career satisfaction? Machiavellianism and Ethical Ideology Social psychologists suggest that individual approaches to moral judgments are associated with two factors that epitomize ethical ideology: idealism and relativism (Schlenker and Forsyth 1977; Forsyth 1980). Ethical ideology refers to an individuals ethical orientation, and individuals with an idealistic stance acknowledge moral absolutes. In contrast, relativistic individuals tend to reject universal moral principles as relativism is skeptical of standardized moral truth (Forsyth 1980). Thus, individuals may accept or reject moral absolutes as a basis for drawing conclusions in regard to moral questions or dilemmas. At the extremes, highly relativistic individuals base judgments on personal values and perspectives, whereas highly idealistic individuals assume the best outcome is achieved by following universal moral rules (Forsyth 1980). Social psychologists (e.g., Forsyth 1980; Schlenker and Forsyth 1977) suggest that the ideological position held by an individual significantly influences values, judgments, beliefs, and behaviors. High Mach individuals are characterized as focusing on the end of the matter, such that others are manipulated to accomplish the high Machs objectives and purposes (Christie and Geis 1970, 1). Niccolo Machiavelli, in The Prince, advocates staying

focused on the end result, which is often translated as the end justifies the means. Thus, high Machs may be more inclined to rely on personal moral codes and conscience in decision-making situations to ensure the end of the matter is to their advantage. It might be expected then that high Machs tend to hold a relativistic ideology. However, prior studies demonstrate conflicting results. In one study, elderly consumers (over age 60) scored significantly higher on the idealism scale compared to the relativism scale, despite scoring fairly high on the Mach IV scale (Vitell et al. 1991). Other studies reported a positive association between Machiavellianism and relativism (Rawwas and Singhapakdi 1998; Winter et al. 2004) and a negative relationship between Machiavellianism and idealism (Rawwas and Singhapakdi 1998). Since high Machs are driven by self-interest and rely on personal perspectives in order to achieve objectives, the following research questions are posed. RQ9: Are high Mach accountants more relativistic than low Mach accountants? RQ10: Are low Mach accountants more idealistic than high Mach accountants? METHODOLOGY Data Collection A questionnaire was distributed to a random sample of 700 accounting alumni out of a list of 1500 from a large southwestern university. Seven questionnaires were returned as undeliverable, and a total of 198 usable responses were received for a response rate of 28.6 percent. Respondent characteristics and comparisons with available CPA demographics are presented in Table 1. A limited amount of demographic data for the Massachusetts State Society of CPAs, the Pennsylvania State Society of CPAs, and the AICPA Membership was available online3 for comparison with the respondents. The respondent group is predominantly male (64 percent), ranging in age from 25 to over 65, with the majority (84.5 percent) over the age of 35. An overwhelming percentage (94 percent) indicated they are CPAs, with 53 percent having over 20 years of CPA experience. Tax (44 percent) represents the most prevalent area of expertise, followed by auditing (15 percent), with 16 percent proficient in multiple areas. Comparisons with three CPA member organizations show the sample respondents are fairly representative of these groups in the categories available. However, the sample respondents are more likely to be female and to work for smaller CPA firms. Nonresponse bias was tested using the method of Armstrong and Overton (1977), comparing the responses of early and late responders. Since nonrespondents are believed to resemble late respondents, each respondent was categorized by response time. Early responders instruments were received in the first 25 percent of replies, while late responders comprised the last 25 percent of responses received. A comparison of the two groups using one-way ANOVA shows no significant differences between the groups responses. MEASURES Machiavellianism The Mach IV scale (see Christie and Geis 1970, 1113) was distributed as part of the total questionnaire. Consistent with prior studies and to minimize response bias, ten of the twenty items were reverse (r) scored. Each respondent indicated the extent of

agreement with each statement on a Likert scale ranging from 1 (completely disagree) to 7 (completely agree). Per Christie and Geis (1970), the scale was scored by summing the numerical responses to all items and adding a constant of 20. This produces a range of Mach scores from 40 to 160 with the theoretical neutral at 100. According to the literature (see Christie and Geis 1970; Hunt and Chonko 1984), scores over 100 tend to represent individuals with strong Machiavellian tendencies, while lower scores (under 100) are more likely to characterize low Machiavellianism. However, no absolute cutoff points exist to definitively distinguish low and high Mach individuals. The reliability of the Mach IV scale was assessed using Cronbachs alpha, which indicates how well a set of items measures a single construct. The Cronbachs alpha coefficient for the Mach IV scale is .65, which is somewhat lower than the .79 reported by Christie and Geis (1970). However, it does compare favorably with more recent Cronbachs alpha coefficients, .62 (Corzine et al. 1999), .61 (Siu and Tam 1995), .63 and .57 (Rawwas et al. 1994), and .64 (Dion and Banting 1988). Job Satisfaction Job satisfaction is composed of two items used in prior research (see Hunt and Chonko 1984). General job satisfaction is measured using the item: In general, I am satisfied with my job. Career satisfaction is measured using: If I had to do it all over again, I would choose a career in the accounting profession. Respondents indicated (dis)agreement to these items on a seven-point Likert scale. Ethical Ideology The Ethics Position Questionnaire (EPQ) consists of two scales that measure the ethical perspectives termed idealism and relativism (see Forsyth 1980, 178). Consistent with prior research using the scale, respondents indicated the extent of (dis)agreement with each statement on a seven-point Likert scale. Factor analysis of the scales shows one item, Ideal 9, loading below the acceptable minimum limit of 0.30 (Hair et al. 1998). Ideal 9 was eliminated from further analyses as it appears unrepresentative of the idealism factor. Cronbachs alpha coefficient is .84 for the idealism scale and .88 for the relativism scale indicative of acceptable reliability. Income, Position, Education, and Age The demographic characteristics of the respondents were also collected. A description of the respondents is reported in Table 1 which also details the demographic measures used in the study including gender, age, income, education, and position. Analyses As performed in prior research (e.g., Hunt and Chonko 1984; Siu and Tam 1995; Corzine et al. 1999), several different statistical analyses were used to test the research questions. The mean Mach score of the respondents is used to test RQ1. In the first regression testing RQ2RQ4, respondents Mach scores serve as the dependent variable and the demographic variables, age, gender, income, and education are the independent variables. This analysis examines individual differences among the respondents to determine if certain demographics are associated with Machiavellianism. MANCOVA is used to test RQ5RQ6, with socioeconomic factors (i.e., income and position) serving as

the dependent variables and Machiavellianism as the independent variable. Control variables (i.e., age, gender, education) are also included in the analysis. The final regressions testing RQ7RQ10 determine whether Machiavellianism is associated with accountants job satisfaction, career satisfaction, idealism, and relativism. RESULTS Machiavellianism, Age, Gender, and Education RQ1 asks: As a group, are accountants generally high Mach or low Mach individuals? The Mach scores of the accounting respondents range from a low of 51 (including the constant of 20) to a high of 121 with a standard deviation of 11.2. The standard deviation is in line with prior studies (see Table 2). The mean score for the full sample is 80.9, the median 81.0, with a skew of 0.4. The mean score for CPAs among the respondents is 81.0 (n _ 186). Table 2 compares the mean Mach scores of accountants with other professional and occupational groups. It appears that accountants as a group are less Machiavellian than many other professionals. Although accountants are significantly more Machiavellian than school superintendents (t _ 4.37, p _ .001), they are significantly less Machiavellian than U.S. managers (t _ 1.86, p _ .06), marketers (t _ 4.81, p _ .001), sales professionals (t _ 3.93, p _ .001), and specialty store owners (t _ 3.63, p _ .001), as well as the remaining four groups at the top of the table. The accounting respondents indicate a significantly lower level of the trait than most other professionals, excluding U.S. and Hong Kong bankers and school superintendents. Overall, the evidence suggests that in general, accountants and CPAs are composed of low Mach individuals. Table 3 displays the correlations and regression results providing evidence for RQ2 RQ4. The nonsignificant association between Mach scores and age (RQ2) indicates that age is not related to Machiavellian tendencies for these respondents. Gender is also unrelated to Mach scores in this sample (RQ3). However, education is significantly and positively associated with Machiavellianism (RQ4). The results indicate that accounting respondents with greater education have higher Mach scores. Additional demographic variables were also evaluated. Tests show that position in the firm (t _ _.508, n.s.), years as a CPA (t _ _.270, n.s.), and primary functional responsibility are not associated with Machiavellian scores. Machiavellianism, Income, and Position RQ5 and RQ6 were tested using MANCOVA with income and position as the dependent variables, and Mach score, gender, age, and education as independent variables. Interaction terms (gender X Mach score; gender X education) were included based on prior findings demonstrating significant interactions (Christie and Geis 1970; Turner and Martinez 1977). The results appear in Table 4. Results indicate that Mach score is not significantly related to either income or position (Wilks Lambda F [2,184] _ .136, n.s.). Furthermore, no significant relationship exists between the success factors (i.e., income and position) and Mach scores in either males or females (F [2,184] _ 1.82, n.s.). Overall, accountants higher in the Mach trait are no more likely to have greater income or a more prestigious position than those lower in the trait.

Machiavellianism and Job Satisfaction Machiavellianism is evaluated in relation to two satisfaction measures, general job satisfaction and career satisfaction. Individual regressions test the satisfaction constructs as separate dependent variables, with Mach score and demographics as independent variables. The regression results for RQ7 and RQ8 are reported in Table 5. Machiavellianism is not associated with job satisfaction. However, it appears that accountants higher in the trait are less satisfied with accounting as a career (t _ _2.647, p _ .01). Machiavellianism and Ethical Ideology Table 6 reports the results of two regression models using idealism and relativism as the dependent variable, with Mach score and demographics as the independent variables. First, the idealism, relativism, and Mach scales were factor analyzed to provide evidence of discriminant validity and ensure the scale items are representative of distinct concepts. Factor analysis identified three distinct factors, with all scale items except two loading on their appropriate factor. M6 and M19 loaded higher on the relativism factor (.520 and .451, respectively) than on the Mach factor, prompting their removal from the Machiavellian variable for this analysis. Thus, for this analysis the Mach score is comprised of the remaining 18 Mach scale items. The regression results show that Machiavellianism is negatively related to idealism (t _ _2.351, p _ .05) and positively associated with relativism (t _ 2.339, p _ .05). DISCUSSION AND CONCLUSION Machiavellianism and Accountants The objectives of this research as applied to the accounting profession are: (1) to provide evidence about the Machiavellian trait in relation to accountants, (2) to examine general demographic variables of accountants in relation to the Mach trait, and (3) to note the relationships among the Mach trait, job/career satisfaction, and the ethical ideology of accountants. Overall, accountants in general and CPAs in particular appear less Machiavellian than numerous other groups studied. The mean level of the Mach trait is relatively low in this sample of accountants and CPAs. Approximately 95 percent of the respondents revealed a Mach score less than the neutral score of 100. The Mach scores of the sample set imply that the accounting profession is not comprised of a predominance of individuals with selfdirected tendencies. Although the generalizability of research is always a concern, comparisons with two state CPA memberships and the AICPA membership (see Table 1) indicate the sample is fairly representative of these CPA members in terms of gender, age, and size of firm. Based on the descriptive statistics of the sample data, respondents with higher Mach scores are younger, better-educated males. However, analysis shows that education is the only demographic variable significantly associated with Machiavellianism. It seems that accountants with more education may hold greater self-directed or self-interested tendencies compared to other accountants. This association makes sense given that the attainment of more education is likely driven by a self-interested motivation.

In this study, Machiavellianism is unrelated to socioeconomic success in accounting, in terms of the respondents income level or status in the firm. This finding is consistent with research using marketers (Hunt and Chonko 1984), although Turner and Martinez (1977) find a positive association between Mach scores and success for males with higher education (i.e., defined as high school and above). Respondents in this study, however, are all college graduates with many (30 percent) holding graduate degrees, which may explain differences with the earlier study. Within the sample set of accountants, the Mach trait is unrelated to job satisfaction, although it is negatively associated to satisfaction with accounting as a career. It may be that individuals higher in the Mach trait are not drawn to the profession in the first place, or may leave if unfulfilled. This may account for the low mean Mach score of the respondents as compared to other professions. The relationship between Machiavellianism and ethical ideology yields results that are not unexpected. In this group of respondents, Machiavellianism is significantly and positively associated with relativism and negatively associated with idealism. A comparison of the means of a proportionate number of respondents in a high Mach grouping (scores _100) to those in a low Mach grouping (scores _70) shows significantly higher levels of relativism ( _ 3.65 versus 2.54, p _ .01) and lower idealism ( _ 3.60 versus 4.62, x x p _ .01). Whether accountants higher in the Mach trait are less likely to abide by the AICPA Code of Professional Conduct that espouses idealistic principles is not examined in this study. However, high Mach individuals may tend to reject group normative guidelines when decisions and judgments conflict with personal self-interest. Although it appears that accountants are relatively low Mach individuals, future research should consider how Machiavellianism influences accountants behavior in ambiguous situations. The generalizability of this research is a concern that should be addressed in future studies. One limitation is that differences in the Machiavellian trait among various types of accountants (e.g., corporate accountants, government accountants) are unknown. Research that examines the Machiavellian tendencies of accountants who progress in the corporate hierarchy may provide additional insights into understanding the types of individuals comprising the profession. Overall, the accountants participating in this study are predominantly low Mach individuals holding to an idealistic ethical ideology. This suggests that the promulgation of behavioral and ethical standards should sustain a high level of integrity among this group. However, for some individuals it may be a challenge to find a balance between the acceptance of professional behavioral standards and the rational calculation of advantage.