The ethical orientation and professional commitment: An empirical examination on Turkish accountants

Basit Öğe Kaydı
dc.contributor.authorUyar, Metin
dc.contributor.authorOzer, Gokhan
dc.date.accessioned2024-03-13T10:33:34Z
dc.date.available2024-03-13T10:33:34Z
dc.date.issued2011
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractThis research, conducted through the collection of data from professional accountants throughout Turkey, aims to examine the relationship between the individual ethical orientation (ethics philosophy) and professional commitment of professional accountants. The collected data were analyzed according to the structural equation model and the structural relationship between the ethical orientation, ethical awareness, ethical decision and the dimensions of professional commitment was illustrated. As a result, it was found out that there is a meaningful level of relationship between the ethical orientation of the professional accountants and their professional commitment. It was observed that, in case of making a decision about an ethical problem concerning their profession, the decisions of the professional accountants with justice and deontological orientation were affected largely by their normative and affective professional commitments, while that of the professional accountants with relativist and teleological orientation with respect to ethics were affected largely by their continuance commitment.en_US
dc.identifier.endpage10037en_US
dc.identifier.issn1993-8233
dc.identifier.issue23en_US
dc.identifier.startpage10023en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12662/4035
dc.identifier.volume5en_US
dc.identifier.wosWOS:000296239700027en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherAcademic Journalsen_US
dc.relation.ispartofAfrican Journal Of Business Managementen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAccounting ethicsen_US
dc.subjectethical orientationen_US
dc.subjectprofessional commitmenten_US
dc.subjectethical decisionen_US
dc.subjectethical awarenessen_US
dc.titleThe ethical orientation and professional commitment: An empirical examination on Turkish accountantsen_US
dc.typeArticleen_US

Dosyalar

Koleksiyon

WoS İndeksli Yayınlar Koleksiyonu