MUHASEBECİLERİN DEMOGRAFİK ÖZELLİKLERİNİN DAHİLİ WHISTLEBLOWING NİYETİ İLE İLİŞKİSİ

Year 2024, Volume: 7 Issue: 2, 122 - 143, 01.10.2024

Ali Erdoğan , Tansel Hacıhasanoğlu

https://doi.org/10.32951/mufider.1463719

Abstract

Bu çalışmanın amacı Türkiye’de hizmet sunan muhasebecilerin dahili whistleblowing niyetlerini etkileyen demografik faktörleri belirlemektir. Bu çalışmada, bağımsız değişkenler olarak demografik faktörler (yaş, cinsiyet, unvan, medeni durum ve deneyim) ile bağımlı değişken olarak dahili whistleblowing Niyeti arasındaki ilişki incelenerek kesitsel bir yöntem kullanılmıştır. İletişim bilgilerine ulaşılmış muhasebecilere google form üzerinden düzenlenen bir anket formu iletilmiştir. Veriler SPSS programı aracılığıyla analiz edilmiştir. Analiz için tanımlayıcı istatistikler, korelasyon analizi, bağımsız örneklem t-testi ve anova testi kullanılmıştır. Çalışma kapsamında elde edilen bulgulara göre muhasebecilerin demografik özelliklerinin dahili whistleblowing niyetlerini etkilemediği bulunmuştur.

Keywords

whistleblowing, dahili whistleblowing, ihbar, demografik özellikler, muhasebeciler

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