Ethical Ideology and Justice Approach of Professional Accountants: The Case of İstanbul

Mehmet Güneş; Neriman Yalcin

Article Details

Ethical Ideology and Justice Approach of Professional Accountants: The Case of İstanbul

Authors:

Mehmet Güneş | Neriman Yalcin

Publisher:

Gumushane University

Journal:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 2, pp.509-523

Document Type:

Article

Publication Date:

12/2023

Document Language:

Turkish

Document ID (Org No.):

2001291309

pISSN:

1309-7423

Keywords:

Abstract:

 Personal attitudes, beliefs, behaviours, cultural characteristics, social status, income levels, justice, and ethical perception of professional accountants play an essential role in the reliability of financial and non-financial information. In this context, the aim of this study is to measure the ethical ideology and justice approaches of professional accountants operating in Istanbul within the framework of idealism and relativism dimensions. While fulfilling this purpose, the ethical status scale developed by Forsyth 1980 was used. The findings of the study showed that the levels of idealism and low levels of relativism of the accountants participating in the research were high. The fact that relativism is low and idealism is high indicates that professional accountants are individuals who avoid behaviours that will harm others and care about the welfare of other individuals. This situation also provides evidence that professional accountants are sensitive to ethical behaviors and tend to avoid unethical behaviors.

 Personal attitudes, beliefs, behaviours, cultural characteristics, social status, income levels, justice, and ethical perception of professional accountants play an essential role in the reliability of financial and non-financial information. In this context, the aim of this study is to measure the ethical ideology and justice approaches of professional accountants operating in Istanbul within the framework of idealism and relativism dimensions. While fulfilling this purpose, the ethical status scale developed by Forsyth 1980 was used. The findings of the study showed that the levels of idealism and low levels of relativism of the accountants participating in the research were high. The fact that relativism is low and idealism is high indicates that professional accountants are individuals who avoid behaviours that will harm others and care about the welfare of other individuals. This situation also provides evidence that professional accountants are sensitive to ethical behaviors and tend to avoid unethical behaviors.

 Personal attitudes, beliefs, behaviours, cultural characteristics, social status, income levels, justice, and ethical perception of professional accountants play an essential role in the reliability of financial and non-financial information. In this context, the aim of this study is to measure the ethical ideology and justice approaches of professional accountants operating in Istanbul within the framework of idealism and relativism dimensions. While fulfilling this purpose, the ethical status scale developed by Forsyth 1980 was used. The findings of the study showed that the levels of idealism and low levels of relativism of the accountants participating in the research were high. The fact that relativism is low and idealism is high indicates that professional accountants are individuals who avoid behaviours that will harm others and care about the welfare of other individuals. This situation also provides evidence that professional accountants are sensitive to ethical behaviors and tend to avoid unethical behaviors.

 Muhasebe meslek mensuplarının, mesleki faaliyetlerini yerine getirirken, kişisel tutumları, inançları, davranışları, kültürel özellikleri, sosyal statüleri, gelir düzeyleri, adalet ve etik anlayışları finansal ve finansal olmayan bilginin güvenilirliğinde önemli bir rol oynamaktadır. Bu kapsamda, bu çalışmanın amacı, İstanbul ilinde faaliyet gösteren muhasebe meslek mensuplarının etik ideoloji ve adalet yaklaşımlarını idealizm ve görecilik boyutları çerçevesinde ölçmektir. Bu amacı yerine getirirken Forsyth 1980nin geliştirdiği Etik Durum Ölçeği kullanılmıştır. Çalışmanın bulguları, araştırmaya katılan muhasebe meslek mensuplarının idealizm seviyelerinin yüksek ve görecilik seviyelerinin düşük olduğunu göstermiştir. Göreciliğin düşük ve idealizmin yüksek olması durumu, muhasebe meslek mensuplarının başkalarına zarar verecek davranışlarından kaçınan ve diğer bireylerin refahını önemseyen bireyler olduklarını göstermektedir. Bu durum ayrıca muhasebe meslek mensuplarının etik davranışlara hassasiyet gösterdiklerini ve etik dışı davranışlardan kaçınma eğiliminde oldukları yönünde kanıtlar sunmaktadır.

Article Details

Ethical Ideology and Justice Approach of Professional Accountants: The Case of İstanbul

Authors:

Mehmet Güneş | Neriman Yalcin

Publisher:

Gumushane University

Journal:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 2, pp.509-523

Document Type:

Article

Publication Date:

12/2023

Document Language:

Turkish

Document ID (Org No.):

2001291309

pISSN:

1309-7423

Accounting

Accountant professional

Ethical IdealogyMuhasebe

Muhasebe Meslek Mensubu

Etik İdeoloji

Accounting

Accountant professional

Ethical Idealogy

Issues

Article Details

Authors: Mehmet Güneş | Neriman Yalcin

Publisher: Gumushane University

Journal: Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 2, pp.509-523

Document Type: Article

Publication Date: 12/2023

Document Language: Turkish

Document ID (Org No.): 2001291309

pISSN: 1309-7423

Issues

Authors:

Mehmet Güneş | Neriman Yalcin

Publisher:

Gumushane University

Journal:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 2, pp.509-523

Document Type:

Article

Publication Date:

12/2023

Document Language:

Turkish

Document ID (Org No.):

2001291309

pISSN:

1309-7423