Muhasebecilerin İdealizm Özellikleri ve Dindarlık Düzeylerinin Whistleblowing Niyetlerine Etkisi

Year 2026, Volume: 26 Issue: 1 , 55 - 84 , 29.04.2026

Ali Erdoğan , Tansel Hacıhasanoğlu

https://doi.org/10.30976/susead.1890707

https://izlik.org/JA64LA64YM

Abstract

Amaç - Bu çalışmanın amacı, muhasebecilerin bireysel özelliklerinin whistleblowing niyetine etkisini incelemektir. Bu çalışma kapsamında muhasebecilerin idealizm özelliklerinin ve dindarlık düzeylerinin whistleblowing niyetine etkisine odaklanılmıştır.
Yöntem - Bu çalışmada dijital olarak düzenlenen bir anket formu eposta aracılığıyla muhasebecilere iletilmiştir. Bu doğrultuda 1500’e yakın anket elde edilmiştir. Çalışmada korelasyon analizi, varyans analizi, faktör analizi ve yapısal eşitlik modellemesi gibi analiz yöntemleri kullanılmıştır.
Bulgular – Çalışma sonucunda; muhasebecilerin dindarlık düzeylerinin whistleblowing niyetine olumlu bir etkisinin olduğu sonucuna ulaşılmıştır. Benzer şekilde muhasebecilerin idealizm özelliklerinin whistleblowing niyetine olumlu bir etkisinin olduğu sonucuna da ulaşılmıştır. Ayrıca idealizm ile dahili whistleblowing niyeti arasında dindarlık düzeyinin kısmi aracılık etkisi olduğu bulunmuştur.
Sonuç – Çalışma kapsamında muhasebecilerin idealizm özelliklerinin ve dindarlık düzeylerinin whistleblowing niyetini etkileyen bireysel özellikler olduğunu sonucuna ulaşılmıştır. Bu sonuç çalışma öncesi beklenen daha önce yapılan çalışmalarda da benzer sonuçların elde edildiği bir durum ortaya koymuştur.
JEL Kodları: M410.

Keywords

Muhasebeci , whistleblowing , dindarlık , idealizm

The Effect Of Accountants’ Idealısm Characterıstıcs And Relıgıousness Levels On Theır Whıstleblowıng Intentıons

https://izlik.org/JA64LA64YM

Abstract

Purpose – The aim of this study is to examine the influence of accountants' individual characteristics on their whistleblowing intention. Within the scope of this study, particular focus is placed on the effects of accountants' idealism traits and levels of religiosity on whistleblowing intention.
Methodology – In this study, a digitally prepared questionnaire was distributed to accountants via email. As a result, nearly 1,500 responses were obtained. The study employed analysis methods such as correlation analysis, analysis of variance (ANOVA), factor analysis, and structural equation modeling.
Findings – The study concludes that accountants' levels of religiosity have a positive effect on whistleblowing intention. Similarly, accountants' idealism traits were found to have a positive effect on whistleblowing intention. Furthermore, it was determined that religiosity level has a partial mediating effect between idealism and internal whistleblowing intention.
Conclusions – Within the scope of the study, it is concluded that accountants' idealism traits and levels of religiosity are individual characteristics that influence whistleblowing intention. This finding aligns with expectations prior to the study and is consistent with similar results obtained in previous research.
JEL Codes: M410

Keywords

accountant , whistleblowing , religious , idealism

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