THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1

Rahmi YÜCEL; Bilal SOLAK

Article Details

THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1

Authors:

Rahmi YÜCEL | Bilal SOLAK

Publisher:

Ataturk University

Main Topics:

Sociology and anthropology

Journal:

Journal of Economics and Administrative Sciences 2012 Vol.26 Issue 3-4, pp.3-31

Document Type:

Article

Publication Date:

1/2012

Document Language:

English

Document ID (Org No.):

2000679652

Frequency:

Quarterly

eISSN:

2822-2652

Abstract:

 


This study aims to survey how accountant professional's social responsibility perceptions affect their self esteem and job performance perceptions. In order to achieve that 229 profession members’ (ICPA, CPA) perceptions in the sense of research parameters have been quantified by questionnaires and the findings have been used in structural equation modelling. Findings obtained from the result of the analysis show that; (a) there is a positive and significant relationship between the social responsibility perceptions towards stakeholders and professional accountants’ self-esteem, and (b) there is a directly proportional and significant positive relationship between self-esteem level and performance level, and (c) there is also a positive relationship between social responsibility perceptions and professional accountants’ job performance.  

.

 

Bu çalışma, muhasebe profesyonellerinin sosyal sorumluluk
 algılarının öz saygı ve iş performansı algılarını ne şekilde etkilediğini
 incelemeyi amaçlamaktadır. Bunun için 225 meslek mensubunun (SMMM,
 YMM) araştırma değişkenleri açısından algıları anket yolu ile ölçülmüş ve
 toplanan veriler yapısal eşitlik modellemesinde kullanılmıştır. Analiz
 sonucunda elde edilen bulgular; (a) paydaşlara ve hissedarlara dönük sosyal
 sorumluluk algılarındaki artışla muhasebe profesyonellerinin kendilerine
 saygıları arasında pozitif ve anlamlı bir ilişkinin varlığını, (b) kendine saygı
 düzeyi ile algılanan performans düzeyinin aynı yönlü ve anlamlı bir ilişki
 sergilediğini ortaya koymaktadır.

Article Details

THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1

Authors: Rahmi YÜCEL | Bilal SOLAK

Publisher: Ataturk University

Main Topics: Sociology and anthropology

Journal: Journal of Economics and Administrative Sciences 2012 Vol.26 Issue 3-4, pp.3-31

Document Type: Article

Publication Date: 1/2012

Document Language: English

Document ID (Org No.): 2000679652

Frequency: Quarterly

eISSN: 2822-2652

Issues

Authors:

Rahmi YÜCEL | Bilal SOLAK

Publisher:

Ataturk University

Main Topics:

Sociology and anthropology

Journal:

Journal of Economics and Administrative Sciences 2012 Vol.26 Issue 3-4, pp.3-31

Document Type:

Article

Publication Date:

1/2012

Document Language:

English

Document ID (Org No.):

2000679652

Frequency:

Quarterly

eISSN:

2822-2652