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Muhasebe Profesyonellerinin Mutluluğunun Araştırılması: Kişilik Özellikleri ile İş ve Yaşam Tatmini Arasındaki Etkileşimin İncelenmesi

Year 2024, , 727 - 739, 31.10.2024
https://doi.org/10.25204/iktisad.1485201

Abstract

Bu çalışmanın amacı, muhasebecilerin kişilik profillerini belirlemek ve hangi kişilik özelliklerinin muhasebecilerin iş ve sosyal yaşamda daha mutlu ettiğini test etmektir. Bu kapsamda, Karanlık Üçlü ve Büyük Beşli kapsamındaki muhasebe meslek mensuplarının kişilik özellikleri ile iş doyumu, yaşam doyumu ve kişilik-meslek uyumu arasındaki ilişkiler incelenmiştir. Bu doğrultuda, nicel bir araştırma tasarlanmış ve muhasebe meslek mensupları araştırmaya katılmıştır (N = 202). Elde edilen bulgulara göre, muhasebecilerin Karanlık Üçlü özelliklerinin (narsisizm, Makyavelizm ve psikopati) düşük düzeyde olduğu tespit edilmiştir. Karanlık kişilik özelliklerinin düzeyleri yaşam tatmini ile olumsuz yönde ilişkiliyken, iş tatmini ve kişilik-meslek uyumu arasında anlamlı bir ilişki bulunamamıştır. Muhasebeciler arasında Beş Büyük kişilik özelliği (deneyime açıklık, vicdanlılık, dışadönüklük, uyumluluk ve nevrotiklik) açısından en yüksek puan, uyumluluk boyutunda elde edildi. Muhasebecilerin deneyime açıklık, vicdanlılık, dışa dönüklük ve geçimlilik özellikleri ile iş doyumu, yaşam doyumu ve kişilik-meslek uyumu arasında pozitif, nevrotiklik ile ise negatif bir ilişki bulunmuştur. Sonuç olarak deneyime açıklık, vicdanlılık, dışa dönüklük ve yumuşak başlılık düzeyleri yüksek olan muhasebe profesyonellerinin işlerinde ve yaşamlarında daha mutlu oldukları sonucuna varılmıştır.

References

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  • Benet-Martinez, V., and John, O. P. (1998). Los cinco grandes across cultures and ethnic groups: multitrait-multimethod analyses of the big five in Spanish and English. Journal of Personality and Social Psychology, 75(3), 729-750. https://doi.org/10.1037//0022-3514.75.3.729
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  • Briggs, S. P., Copeland, S., and Haynes, D. (2007). Accountants for the 21st century, where are you? A five-year study of accounting students’ personality preferences. Critical Perspectives on Accounting, 18(5), 511-537. https://doi.org/10.1016/j.cpa.2006.01.013
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  • Kovar, S. E., Ott, R. L., and Fisher, D. G. (2003). Personality preferences of accounting students: A longitudinal case study. Journal of Accounting Education, 21(2), 75-94. https://doi.org/10.1016/S0748-5751(03)00008-3
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Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction

Year 2024, , 727 - 739, 31.10.2024
https://doi.org/10.25204/iktisad.1485201

Abstract

This study aimed to determine accountants’ personality profiles and test which personality traits make accountants happier at work and in social life. In this context, the relationships between the personality traits of professional accountants (within the scope of the Dark Triad and Big Five) and their job satisfaction, life satisfaction, and personality-profession fit were examined. In this direction, quantitative research was designed, and professional accountants participated (N = 202) in the study. According to the findings, it is determined that the Dark Triad traits (narcissism, Machiavellianism, and psychopathy) of the accountants are at a low level. Levels of dark personality traits were negatively associated with life satisfaction, while job satisfaction and personality-occupation fit were not significantly associated. Furthermore, the highest score regarding Big Five personality traits (i.e., openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism) was obtained in agreeableness among the accountants. A positive relationship was found between the openness to experience, conscientiousness, extraversion, and agreeableness characteristics of accountants and their job satisfaction, life satisfaction, and personality-profession fit, while a negative relationship was detected with neuroticism. As a result, it is concluded that accounting professionals with high levels of openness to experience, conscientiousness, extraversion, and agreeableness are happier in their work and lives.

References

  • Ardıç, K., and Özsoy, E. (2016, 15-17 December). Examining the relationships between the dark triad traits and big five personality dimensions. Proceedings of the Fifth European Academic Research Conference on Global Business, Economics, Finance and Banking (EAR16Turkey Conference). Istanbul, Türkiye.
  • Aziri, B. (2011). Job satisfaction: A literature review. Management research & practice, 3(4). 77-86. https://mrp.ase.ro/no34/f7.pdf
  • Babiak, P., Hare, R. D., and McLaren, T. (2007). Snakes in suits: When psychopaths go to work (p. 352). New York: Harper.
  • Barlow, D. H., Sauer-Zavala, S., Carl, J. R., Bullis, J. R., and Ellard, K. K. (2014). The nature, diagnosis, and treatment of neuroticism: Back to the future. Clinical Psychological Science, 2(3), 344-365. https://doi.org/10.1177/2167702613505532
  • Belfry, K. D., Deibel, S. H., and Kolla, N. J. (2020). Time of day matters: An exploratory assessment of chronotype in a forensic psychiatric hospital. Frontiers in Psychiatry, 11, 550597. https://doi.org/10.3389/fpsyt.2020.550597
  • Benet-Martinez, V., and John, O. P. (1998). Los cinco grandes across cultures and ethnic groups: multitrait-multimethod analyses of the big five in Spanish and English. Journal of Personality and Social Psychology, 75(3), 729-750. https://doi.org/10.1037//0022-3514.75.3.729
  • Brayfield, A. H., and Rothe, H. F. (1951). An index of job satisfaction. Journal of Applied Psychology, 35(5), 307-311. https://doi.org/10.1037/h0055617
  • Briggs, S. P., Copeland, S., and Haynes, D. (2007). Accountants for the 21st century, where are you? A five-year study of accounting students’ personality preferences. Critical Perspectives on Accounting, 18(5), 511-537. https://doi.org/10.1016/j.cpa.2006.01.013
  • Brown, A. D. (1997). Narcissism, identity, and legitimacy. Academy of Management Review, 22(3), 643-686. https://doi.org/10.2307/259409
  • Buchanan, D. A., and Huczynski, A. A. (2019). Organizational behavior. Pearson UK. Campbell, W. K., Hoffman, B. J., Campbell, S. M., and Marchisio, G. (2011). Narcissism in organizational contexts. Human Resource Management Review, 21(4), 268-284. https://doi.org/10.1016/j.hrmr.2010.10.007
  • Christie, R., and Geis, F. (1970). Studies in Machiavellianism. New York, NY: Academic Press.
  • Costa, P. T., Jr., and McCrae, R. R. (1992). Revised NEO Personality Inventory (NEO-PI-R) and NEO Five Factor Inventory (NEO-FFI) professional manual. Odessa, FL: PAR.
  • Crysel, L. C., Crosier, B. S., and Webster, G. D. (2013). The Dark Triad and risk behavior. Personality and Individual Differences, 54(1), 35-40. https://doi.org/10.1016/j.paid.2012.07.029
  • Davidson, R. A., and Etherington, L. D. (1995). Personalities of accounting students and public accountants: Implications for accounting educators and the profession. Journal of Accounting Education, 13(4), 425-444. https://doi.org/10.1016/0748-5751(95)00025-9
  • De Raad, B. (2000). The big five personality factors: the psycholexical approach to personality. Hogrefe and Huber Publishers.
  • Endriulaitienė, A., Šeibokaitė, L., Žardeckaitė-Matulaitienė, K., Markšaitytė, R., and Slavinskienė, J. (2018). Attitudes towards risky driving and Dark Triad personality traits in a group of learner drivers. Transportation Research Part F: Traffic Psychology and Behaviour, 56, 362-370. https://doi.org/10.1016/j.trf.2018.05.017
  • Fehr, B., Samsom, D., and Paulhus, D. L. (2013). The construct of Machiavellianism: twenty years later. In: C. D. Spielberger & J. N. Butcher (Eds.), Advances in personality assessment, Vol. 9, (pp. 77–116). Lawrence Erlbaum Associates. https://psycnet.apa.org/record/1992-98768-003
  • Furnham, A. (2002). Personality at work: individual differences in the workplace. Routledge.
  • Furnham, A., Richards, S. C., and Paulhus, D. L. (2013). The Dark Triad of personality: a 10 year review. Social and Personality Psychology Compass, 7(3), 199-216. https://doi.org/10.1111/spc3.12018
  • Gallagher, M. (Contributor) and Freeman, V. (Editor) (2022, August 31). The accounting skills you need for a successful career. FORBES. Retrieved May 5, 2024, from https://www.forbes.com/advisor/education/business-and-marketing/skills-for-accounting-career/
  • Granleese, J., and Barrett, T. F. (1990). The social and personality characteristics of the Irish chartered accountant. Personality and Individual Differences, 11(9), 957-964. https://doi.org/10.1016/0191-8869(90)90278-Y
  • Hare, R. D., and Neumann, C. S. (2008). Psychopathy as a clinical and empirical construct. Annual Review of Clinical Psychology, 4, 217-246. https://doi.org/10.1146/annurev.clinpsy.3.022806.091452
  • Hare, R. D., Neumann, C. S., and Widiger, T. A. (2012). Psychopathy. In T. A. Widiger (Ed.), The Oxford handbook of personality disorders (pp. 478-504). Oxford University Press.
  • Higgs, M. (2009). The good, the bad and the ugly: Leadership and narcissism. Journal of Change Management, 9(2), 165-178. https://doi.org/10.1080/14697010902879111
  • Joffe, M., Grover, S., King, J., and Furnham, A. (2022). Doctors in distress: The personality profile of derailing doctors. International Journal of Social Psychiatry, 69(1) 182-189. https://doi.org/10.1177/00207640221075585
  • Jonason, P. K., and Webster, G. D. (2010). The dirty dozen: a concise measure of the Dark Triad. Psychological Assessment, 22(2), 420-432. https://doi.org/10.1037/a0019265
  • Joshanloo, M., and Afshari, S. (2011). Big five personality traits and self-esteem as predictors of life satisfaction in Iranian Muslim university students. Journal of Happiness Studies, 12, 105-113. https://doi.org/10.1007/s10902-009-9177-y
  • Karakaş, A., Saban, M., and Aslan, A. (2017). Muhasebe meslek mensuplarının kişilik özelliklerinin iş tatmini ve mesleki bağlılıklarına etkisi: Bartın ili örneği. Mali Çözüm, (Kasım-Aralık 2017), 41-62. https://archive.ismmmo.org.tr/YAYINLAR/MALI_COZUM/MALICOZUM144.pdf
  • Kovar, S. E., Ott, R. L., and Fisher, D. G. (2003). Personality preferences of accounting students: A longitudinal case study. Journal of Accounting Education, 21(2), 75-94. https://doi.org/10.1016/S0748-5751(03)00008-3
  • Kristof‐Brown, A. L., Zimmerman, R. D., and Johnson, E. C. (2005). Consequences of individuals'fit at work: A meta‐analysis OF person-job, person–organization, person-group, and person–supervisor fit. Personnel Psychology, 58(2), 281-342. https://psycnet.apa.org/doi/10.1111/j.1744-6570.2005.00672.x
  • Locke, E. A. (1969). What is job satisfaction?. Organizational Behavior and Human Performance, 4(4), 309-336. https://doi.org/10.1016/0030-5073(69)90013-0
  • Luthans, F., Luthans, B. C., and Luthans, K. W. (2021). Organizational behavior: an evidence-based approach (14th Edition). Information Age Publishing.
  • Maslow, A. H. (1965). Eupsychian management: A journal. Homewood, Ill: RD Irwin.
  • Miller, J. D., Lynam, D. R., Hyatt, C. S., and Campbell, W. K. (2017). Controversies in narcissism. Annual Review of Clinical Psychology, 13, 291-315. https://doi.org/10.1146/annurev-clinpsy-032816-045244
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There are 61 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Research Papers
Authors

Gökhan Baral 0000-0003-2801-4415

Early Pub Date October 27, 2024
Publication Date October 31, 2024
Submission Date May 16, 2024
Acceptance Date September 3, 2024
Published in Issue Year 2024

Cite

APA Baral, G. (2024). Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction. İktisadi İdari Ve Siyasal Araştırmalar Dergisi, 9(25), 727-739. https://doi.org/10.25204/iktisad.1485201
AMA Baral G. Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction. İKTİSAD. October 2024;9(25):727-739. doi:10.25204/iktisad.1485201
Chicago Baral, Gökhan. “Delving into the Happiness of Professional Accountants: Examining the Interplay Between Personality Traits, and Job and Life Satisfaction”. İktisadi İdari Ve Siyasal Araştırmalar Dergisi 9, no. 25 (October 2024): 727-39. https://doi.org/10.25204/iktisad.1485201.
EndNote Baral G (October 1, 2024) Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction. İktisadi İdari ve Siyasal Araştırmalar Dergisi 9 25 727–739.
IEEE G. Baral, “Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction”, İKTİSAD, vol. 9, no. 25, pp. 727–739, 2024, doi: 10.25204/iktisad.1485201.
ISNAD Baral, Gökhan. “Delving into the Happiness of Professional Accountants: Examining the Interplay Between Personality Traits, and Job and Life Satisfaction”. İktisadi İdari ve Siyasal Araştırmalar Dergisi 9/25 (October 2024), 727-739. https://doi.org/10.25204/iktisad.1485201.
JAMA Baral G. Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction. İKTİSAD. 2024;9:727–739.
MLA Baral, Gökhan. “Delving into the Happiness of Professional Accountants: Examining the Interplay Between Personality Traits, and Job and Life Satisfaction”. İktisadi İdari Ve Siyasal Araştırmalar Dergisi, vol. 9, no. 25, 2024, pp. 727-39, doi:10.25204/iktisad.1485201.
Vancouver Baral G. Delving into the Happiness of Professional Accountants: Examining the Interplay between Personality Traits, and Job and Life Satisfaction. İKTİSAD. 2024;9(25):727-39.


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