Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants

Year 2006, Volume: 15 Issue: 1, 393 - 409, 01.03.2006

Assist. Prof. Dr.tülin Ural Assoc. Prof. Dr. Mehmet Özbirecikli

Abstract

This study has two main purposes: 1) to produce the short-form of Marlowe-Crowne
Social Desirability Scale (MCSDS) developed by Marlowe and Crowne (1960, 1964)
based on Turkish culture; and 2) to assess the relationship between the ethical judgment
and the socially desirable responding. The 33-item MCSDS was translated from English
to Turkish and presented to 73 accountants. Then, using factor and reliability analyses, a
7-item Turkish short-form of MCSDS was produced. MCSDS consists of three
constructs: management of social relations, violations of social norms and control of
behaviors, ambition and personal achievement. Findings of the study also show that
ethical judgement of accountants is independent of social desirability effects. However,
accountants who have higher personal achievement and ambition tendency make more
unethical judgement than counterparts.

Keywords

Ethical judgement of accountants, Turkish short-form of MarloweCrowne Scale

IS ETHICAL JUDGEMENT INFLUENCED BY SOCIAL DESIRABILITY IN RESPONDING? AN ANALYSE ON TURKISH ACCOUNTANTS

Abstract

Bu çalışmanın iki temel amacı vardır: 1) Marlowe ve Crowne (1960, 1964) tarafından
geliştirilen Marlowe-Crowne Sosyal Arzuedilebilirlik Ölçeği (MCSAÖ)’nin, Türk
kültürünü temel alarak, kısa şeklini oluşturmak, ve 2) Etiksel yargılama ile toplum
tarafından kabul gören cevabın verilmesi eğilimi arasındaki ilişkiyi değerlendirmek.
Bunun için, öncelikle, 33 maddeden oluşan MCSAÖ İngilizce’den Türkçe’ye çevrilmiş
ve 73 muhasebeciye uygulanmıştır. Daha sonra, faktör ve güvenilirlilik analizleri
kullanılarak MCSAÖ’nün 7 maddeden oluşan Türkçe kısa şekli elde edilmiştir.
MCSAÖ üç yapıdan oluşmaktadır: sosyal ilişkilerin yönetimi, sosyal normların ihlali ve
davranışların kontrolü, hırs ve kişisel başarı. Çalışmanın bulguları, muhasebecilerin
etiksel yargılamalarının, toplum tarafından kabul gören cevaplama etkisinden bağımsız
olduğunu göstermektedir. Ancak, kişisel başarı ve hırs eğilimi yüksek olan
muhasebeciler, meslektaşlarına oranla daha etikdışı yargılamalarda bulunmaktadırlar.

Keywords

Muhasebecilerin etiksel yargılamaları, Marlowe-Crowne ölçeğinin Türkçe kısa şekli

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