Ethical Conflicts experienced in Auditing Sector: A Focus Group Study

Year 2017, Volume: 18 Issue: 2, 247 - 263, 15.12.2017

Deniz Zaptçıoğlu Çelikdemir Yasemin Arbak

https://doi.org/10.24889/ifede.297090

Abstract

In business life, employees can easily encounter with
ethical conflicts due to the incongruency between values of employees and their
managers or organizational values. Ethical behavior is crucial in overcoming
ethical conflicts. Individual and organizational factors, cultural orientations
of individuals can be predictor of ethical behavior in an organization. The aim
of this research is to find out the ethical conflicts experienced by
individuals and how these ethical conflicts are resolved. The participants of
the study consist of employees who are working in auditing. Their ethical
conflict management styles are analyzed. Qualitative methods are deployed for
the study. Focus group study is conducted to find out the ethical conflicts
which are experienced by auditors. Also, their ways of resolving the ethical
conflicts are analyzed. The results indicated that auditors frequently
experience ethical conflicts due to the content of their jobs and individuals
prefer different resolution strategies in accordance with the conditions. The
study guides managers and businessmen about ethical conflicts and conflict
management styles especially in the field of accounting and auditing. Also, the
study is the preliminary stage of another comphrensive study.

Keywords

ethical conflict, conflict management

Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması

Abstract

Çalışanlar ve yöneticilerin
veya örgütsel değerlerin arasındaki uyumsuzluklar, çalışanların yüksek
olasılıkla etik çatışmalar yaşamasına neden olabilmektedir. Etik davranış, etik
çatışmaları engellemek açısından önemlidir. Örgütteki etik davranışın
belirleyicileri olarak bireysel ve örgütsel faktörler veya bireylerin kültürel
eğilimleri etkin olmaktadır. Bu çalışmanın amacı iş hayatında bireyler
tarafından yaşanan etik çatışmaları  ve
bu etik çatışmaların çözüm yöntemlerinin belirlenmesidir. Çalışmada kalitatif
bir araştırma yöntemi olan odak grup çalışması kullanılmıştır. Odak grup
çalışmasının katılımcılarını da denetim sektöründe çalışan bireyler
oluşturmaktadır. Odak grup çalışması ile denetim sektöründe yaşanan etik
çatışmalar ve etik çatışmaları çözüm yöntemleri analiz edilmiştir. Çalışmanın
sonuçları olarak, denetçilerin, iş yapısına bağlı olarak sıklıkla etik
çatışmalar yaşadığı belirlenmiştir. Denetçilerin durumlara bağlı olarak farklı
çatışma çözüm yöntemleri kullandıkları da ortaya konmuştur. Çalışma, denetçi ve
denetim sektöründe bulunan iş adamlarına etik çatışma konusunda bir bilgi
sağlamaktadır.  Denetim sektöründe
bulunan bireylerin etik çatışmalar ile karşılaştıkların ne gibi çatışma çözüm
yöntemi kullanabileceklerine dair de bir kaynak oluşturmaktadır.

Keywords

Etik çatışma, çatışma çözüm yöntemleri, denetim sektörü

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