Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 2 No. 4 (2026): April - Juni

From Executive Hubris to Identity Threats: A Systematic Review of M&A Failure

Aurelia, Dini (Unknown)
Yusnaini, Yusnaini (Unknown)



Article Info

Publish Date
17 Apr 2026

Abstract

Research investigates the critical nexus between leadership ethics and behavioral integrity within post-merger integration frameworks. Utilizing a systematic synthesis of 41 high-impact studies, the investigation examines how executive narcissism and identity dissonance catalyze systemic ethical risks. Analysis identifies a significant correlation between aggressive “Tone at the Top” and defensive mechanisms, including knowledge hiding and moral sabotage among professionals. Findings underscore that successful integration hinges upon stewardship-oriented governance rather than conventional financial synergies. Strategic alignment of corporate integrity remains the paramount prerequisite for safeguarding long-term organizational stability and institutional trust.

Copyrights © 2026






Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem ...