Muhasebecilerin Bireysel Farklıkların İş Performansı ile Mental Sağlık Üzerindeki Etkilerinin İncelenmesi

Abstract

Muhasebecilerin kişilik özelliklerinin işe ve kendilerine yönelik tutum, davranış ve çıktılarıyla ilişkisine dair sınırlı sayıda araştırma bulunmaktadır. Bu nedenle, bu çalışma muhasebecilerin kişilik özelliklerinin iş performansı ve mental sağlık üzerindeki etkilerini incelemeyi amaçlamıştır. Araştırmada, genel öz-yeterlilik, genel özsaygı ve “beş faktör kişilik özellikleri (deneyime açıklık, sorumluluk, dışadönüklük, uyumluluk ve nevrotiklik)” bireysel farklılıklar olarak ele alınmıştır. Sakarya ve Kocaeli illerinde çalışan 192 muhasebeci, çevrimiçi anketler aracılığıyla araştırmaya katılmıştır. Bulgular, uyumluluk ve dışadönüklük gibi pozitif kişilik özelliklerinin hem iş performansı hem de mental sağlık üzerinde olumlu etkileri olduğunu göstermiştir. Ayrıca, özsaygı ve öz-yeterliliğin de bu değişkenlerle pozitif ilişkili olduğu bulunmuştur. Nevrotikliğin ise hem mental sağlık hem de iş performansı üzerinde olumsuz etkileri olduğu tespit edilmiştir. Elde edilen bulgular, muhasebecilerin istihdam edilmeden önce kişilik özelliklerinin test edilmesinin önemini ortaya koymaktadır. Özellikle nevrotikliğin, muhasebecilik mesleğinde sorunlar yaşama ihtimalini artırabileceği belirlenmiştir. Bu nedenle, muhasebe meslek mensuplarının işe alım süreçlerinde kişilik özelliklerinin dikkate alınması büyük önem taşımaktadır.

Keywords

• Muhasebeciler
• Öz-yeterlilik
• Öz-saygı
• Mental Sağlık
• Büyük Beşli

The Impact of Individual Differences on Job Performance and Mental Health Among Accountants

Abstract

Research is limited on the relationship between accountants' personality traits and their work-related attitudes, behaviors, and self-perception. Therefore, this study examines the effects of accountants' personality traits on job performance and mental health. The study examined individual variations in general self-efficacy, self-esteem, and “the Big Five personality traits, including openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism.” 192 accountants working in the Sakarya and Kocaeli regions participated in the study through online surveys. The findings indicate that positive personality traits, such as agreeableness and extraversion, have beneficial effects on both job performance and mental health. Additionally, self-esteem and self-efficacy were positively correlated with these variables. Conversely, neuroticism was identified as having a negative impact on both mental health and job performance. These results highlight the importance of assessing personality traits before hiring accountants. Neuroticism may increase the likelihood of experiencing difficulties in the accounting profession. Therefore, it is crucial to consider personality traits in the recruitment processes of accounting professionals.

Keywords

• Accountants
• Self-efficacy
• Self-esteem
• Mental Health
• Big Five

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