TY - JOUR T1 - Muhasebe Mesleği Mensuplarında Empati ve Boş Zaman Tatmininin Genel İyi Oluş Üzerindeki Etkisinin Yapısal Eşitlik Modellemesi ile İncelenmesi: İzmir Örneği TT - Investigation of the Effect of Empathy and Leisure Satisfaction on General Well-Being in Accounting Professionals with Structural Equation Modeling: The Case of Izmir AU - Aksu, Hasan Suat AU - Büyükipekci, Semih AU - Kaynak, İ. Hakkı PY - 2025 DA - September Y2 - 2025 DO - 10.53025/sportive.1722948 JF - Sportive JO - SPORTIVE PB - Ahmet UZUN WT - DergiPark SN - 2667-632X SP - 145 EP - 167 VL - 8 IS - 2 LA - tr AB - Bu araştırma, muhasebe mesleği mensuplarının psikolojik iyi oluş düzeylerinde empati ve boş zaman tatmininin hem doğrudan hem de dolaylı etkilerini çok değişkenli bir model çerçevesinde incelemeyi amaçlamaktadır. Çalışma, Türkiye’nin batısında yer alan İzmir ilinde aktif olarak çalışan 546 serbest muhasebeci mali müşavir ve bağımsız denetçiyle gerçekleştirilmiştir. Katılımcılara, kolayda örnekleme yöntemiyle yüz yüze anket uygulanmıştır. Veriler, çok değişkenli analiz sürecinde önce doğrulayıcı faktör analizi (DFA) ile test edilerek yapı geçerliği değerlendirilmiş, ardından yapısal eşitlik modellemesi (SEM) ile değişkenler arası ilişkiler analiz edilmiştir. Modeldeki dolaylı etkiler bootstrap yöntemiyle test edilmiş; doğrudan, dolaylı ve toplam etkiler %95 güven aralığı ile raporlanmıştır. Cinsiyet ve haftalık boş zaman süresi kontrol değişkeni olarak modele dahil edilmiştir. Tüm analizler R programı kullanılarak yürütülmüştür. Bulgular, empati düzeyinin psikolojik iyi oluşu hem doğrudan hem de boş zaman tatmini aracılığıyla dolaylı olarak anlamlı biçimde yordadığını göstermektedir. Ek olarak boş zaman tatmini ise iyi oluşun pozitif bir yordayıcısı olduğu tespit edilmiştir. Araştırma, iş-yaşam dengesi politikalarında duygusal ve davranışsal faktörlerin birlikte ele alınmasının önemini vurgulamaktadır. Kuramsal olarak ise model, psikolojik iyi oluşu açıklamada özgün bir bütüncül yapı önererek literatüre katkı sunmaktadır. KW - Rekreasyon KW - Boş zaman KW - Empati KW - İyi oluş KW - Yapısal eşitlik modeli N2 - This study aims to examine both the direct and indirect effects of empathy and leisure satisfaction on the psychological well-being of accounting professionals within a multivariate model framework. The research was conducted with 546 actively working certified public accountants and independent auditors in İzmir, a province located in western Turkey. Data were collected through face-to-face surveys using a convenience sampling method. In the multivariate analysis, construct validity was first assessed through confirmatory factor analysis (CFA), followed by the analysis of relationships between variables using structural equation modeling (SEM). Indirect effects within the model were tested using the bootstrap method, and direct, indirect, and total effects were reported with a 95% confidence interval. Gender and weekly leisure time were included in the model as control variables. All analyses were performed using the R programming language. The findings indicate that empathy significantly predicts psychological well-being, both directly and indirectly through leisure satisfaction. Moreover, leisure satisfaction was found to be a positive predictor of well-being. The study emphasizes the importance of integrating emotional and behavioral factors into work-life balance policies. From a theoretical perspective, the model contributes to the literature by proposing a novel and holistic structure for explaining psychological well-being. CR - Abd Sukor, M. E., Nasehi, P., & Koh, E. H. (2021). Financial risk attitudes, demographic profiles, and behavioural traits: Do they interrelate? 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