The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants

Fatih İbrahim Kurşunmaden

doi:10.38057/bifd.1975790

TR EN

Muhasebecilerde Etik İklim, Mesleki Bağlılık ve Bilgi Uçurma Niyeti Arasındaki İlişki

Öz

Bu çalışma, Konya’daki muhasebe meslek mensupları arasında etik iklim ile bilgi uçurma niyeti arasındaki ilişkide mesleki bağlılığın aracı rolünü incelemektedir. Çalışmanın amacı, etik iklim algısının bilgi uçurma niyetini hangi mekanizmalar aracılığıyla etkilediğini ortaya koymak ve bu süreçte mesleki bağlılığın aracılık rolünü test etmektir. Victor ve Cullen (1988), Aranya ve Ferris (1984) ve Near ve Miceli’nin (1985) teorik çerçevelerine dayanan araştırma, Serbest Muhasebeci Mali Müşavir (SMMM) ve Yeminli Mali Müşavirlerden (YMM) oluşan 358 muhasebe meslek mensubundan toplanan verilerle yapısal eşitlik modellemesi aracılığıyla test edilmiştir. Ölçüm modeli kabul edilebilir düzeyde uyum göstermiş; tüm faktör yükleri, bileşik güvenilirlik ve açıklanan ortalama varyans değerleri kabul edilen psikometrik eşikleri karşılamıştır. Yapısal sonuçlar, etik iklimin bilgi uçurma niyeti üzerinde hem doğrudan hem de mesleki bağlılık aracılığıyla dolaylı olarak anlamlı ve pozitif bir etkiye sahip olduğunu; ayrıca mesleki bağlılığın bilgi uçurma niyetini pozitif yönde yordadığını göstermektedir. Bootstrap analizi, etik iklimin mesleki bağlılık aracılığıyla bilgi uçurma niyeti üzerindeki dolaylı etkisinin anlamlı olduğunu ve Zhao, Lynch ve Chen’in (2010) sınıflandırmasına göre tamamlayıcı aracılık bulunduğunu doğrulamıştır. Bu bulgular, etik iklimin bilgi uçurmayı hem bildirimi meşrulaştıran örgütsel normlar oluşturarak doğrudan, hem de meslek mensuplarının mesleki sorumluluk duygusunu güçlendirerek dolaylı olarak teşvik ettiğine işaret etmektedir.

Anahtar Kelimeler

Bilgi Uçurma, Etik İklim, Mesleki Bağlılık, Yapısal Eşitlik Modellemesi

The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants

Öz

This study examines the mediating role of professional commitment in the relationship between ethical climate and whistleblowing intention among accounting professionals in Konya, Türkiye. The aim of the study is to reveal the mechanisms through which the perception of ethical climate influences whistleblowing intention, and to test the mediating role of professional commitment in this process. Drawing on the theoretical frameworks of Victor and Cullen (1988), Aranya and Ferris (1984), and Near and Miceli (1985), the research was tested through structural equation modeling using data collected from 358 accounting professionals consisting of Certified Public Accountants (SMMM) and Sworn-in Certified Public Accountants (YMM). The measurement model demonstrated an acceptable level of fit; all factor loadings, composite reliability, and average variance extracted values met the accepted psychometric thresholds. The structural results show that ethical climate has a significant and positive effect on whistleblowing intention, both directly and indirectly through professional commitment; moreover, professional commitment positively predicts whistleblowing intention. Bootstrap analysis confirmed that the indirect effect of ethical climate on whistleblowing intention through professional commitment was significant, and that complementary mediation was found according to the classification of Zhao, Lynch, and Chen (2010). These findings indicate that ethical climate fosters whistleblowing both directly, by establishing organizational norms that legitimize disclosure, and indirectly, by strengthening accounting professionals’ sense of professional responsibility.

Anahtar Kelimeler

Whistleblowing, Ethical Climate, Professional Commitment, Structural Equation Modeling

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

Örgütsel Davranış

Bölüm

Araştırma Makalesi

Yazarlar

Fatih İbrahim Kurşunmaden ^*
0000-0003-4045-9003
Türkiye

Yayımlanma Tarihi

29 Ekim 2026

Gönderilme Tarihi

21 Haziran 2026

Kabul Tarihi

8 Eylül 2026

Yayımlandığı Sayı

Yıl 2026 Cilt: 9 Sayı: 2

DOI

https://doi.org/10.38057/bifd.1975790

IZ

https://izlik.org/JA22PS32UJ

APA

Kurşunmaden, F. İ. (2026). The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants. Bucak İşletme Fakültesi Dergisi, 9(2), 126-139. https://doi.org/10.38057/bifd.1975790

AMA

1.Kurşunmaden Fİ. The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants. BİFD. 2026;9(2):126-139. doi:10.38057/bifd.1975790

Chicago

Kurşunmaden, Fatih İbrahim. 2026. “The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants”. Bucak İşletme Fakültesi Dergisi 9 (2): 126-39. https://doi.org/10.38057/bifd.1975790.

EndNote

Kurşunmaden Fİ (01 Ekim 2026) The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants. Bucak İşletme Fakültesi Dergisi 9 2 126–139.

IEEE

[1]F. İ. Kurşunmaden, “The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants”, BİFD, c. 9, sy 2, ss. 126–139, Eki. 2026, doi: 10.38057/bifd.1975790.

ISNAD

Kurşunmaden, Fatih İbrahim. “The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants”. Bucak İşletme Fakültesi Dergisi 9/2 (01 Ekim 2026): 126-139. https://doi.org/10.38057/bifd.1975790.

JAMA

1.Kurşunmaden Fİ. The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants. BİFD. 2026;9:126–139.

MLA

Kurşunmaden, Fatih İbrahim. “The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants”. Bucak İşletme Fakültesi Dergisi, c. 9, sy 2, Ekim 2026, ss. 126-39, doi:10.38057/bifd.1975790.

Vancouver

1.Fatih İbrahim Kurşunmaden. The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants. BİFD. 01 Ekim 2026;9(2):126-39. doi:10.38057/bifd.1975790

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Muhasebecilerde Etik İklim, Mesleki Bağlılık ve Bilgi Uçurma Niyeti Arasındaki İlişki

Öz

Anahtar Kelimeler

The Relationship Between Ethical Climate, Professional Commitment and Whistleblowing Intention Among Accountants

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

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