MUHASEBE MESLEK MENSUPLARININ SOSYAL SORUMLULUK ALGILARININ, KENDİNE SAYGI VE İŞ PERFORMANSINA ETKİLERİ

Yıl 2012, Cilt: 26 Sayı: 3-4, 15 - 31, 03.01.2012

Rahmi Yücel Bilal Solak

Öz

Bu çalışma, muhasebe profesyonellerinin sosyal sorumluluk
algılarının öz saygı ve iş performansı algılarını ne şekilde etkilediğini
incelemeyi amaçlamaktadır. Bunun için 225 meslek mensubunun (SMMM,
YMM) araştırma değişkenleri açısından algıları anket yolu ile ölçülmüş ve
toplanan veriler yapısal eşitlik modellemesinde kullanılmıştır. Analiz
sonucunda elde edilen bulgular; (a) paydaşlara ve hissedarlara dönük sosyal
sorumluluk algılarındaki artışla muhasebe profesyonellerinin kendilerine
saygıları arasında pozitif ve anlamlı bir ilişkinin varlığını, (b) kendine saygı
düzeyi ile algılanan performans düzeyinin aynı yönlü ve anlamlı bir ilişki
sergilediğini ortaya koymaktadır.

Anahtar Kelimeler

Muhasebe Profesyonelleri, Kurumsal Sosyal Sorumluluk, Öz Saygı, İş Performansı

THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1

Öz

This study aims to survey how accountant professional's social responsibility perceptions affect their self esteem and job performance perceptions. In order to achieve that 229 profession members’ (ICPA, CPA) perceptions in the sense of research parameters have been quantified by questionnaires and the findings have been used in structural equation modelling. Findings obtained from the result of the analysis show that; (a) there is a positive and significant relationship between the social responsibility perceptions towards stakeholders and professional accountants’ self-esteem, and (b) there is a directly proportional and significant positive relationship between self-esteem level and performance level, and (c) there is also a positive relationship between social responsibility perceptions and professional accountants’ job performance. 

Anahtar Kelimeler

Accountant professional, corporate social responsibility, self-esteem, job performance, SEM

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