The Effect of Affective Commitment, Whistleblowing and Turnover Intention on Ethical Decision Making of Accounting Professionals

Yıl 2025, Cilt: 18 Sayı: 1, 37 - 57

Zülküf Çevik

https://doi.org/10.29067/muvu.1487163

Öz

Ethics has become an increasingly emphasized issue in recent years. Ethical decision-making is an action needed in both social and work life. One of the most critical issues in the professional life of accounting professionals is making ethical decisions. This study aimed to examine (i) the ethical decision-making levels of professional accountants and (ii) the impact of affective commitment, whistleblowing, and turnover intention on the ethical decision-making levels of accounting professionals. In this context, quantitative research was conducted with the participation of 147 professional accountants working in Sakarya. Frequency analysis, exploratory factor analysis, internal consistency test, descriptive statistics, independent samples T-Test, Hedge's g test, correlation, and multiple regression analysis were used to analyze the data. According to the findings, the ethical decision-making levels of professional accountants were pretty high. Ethical decision-making was positively associated with affective commitment and external whistleblowing. Female accountants' levels of ethical decision-making, external whistleblowing, and affective commitment to the organization were significantly higher than their male colleagues. In the multiple regression analysis, external whistleblowing and affective commitment positively affected ethical decision-making, while no action in whistleblowing had a negative effect. The research findings were discussed, and some suggestions were provided for further study in the field.

Anahtar Kelimeler

Ethics, Ethical Decision-making, Affective Commitment, Whistleblowing, Turnover Intention, Accounting Ethics

Duygusal Bağlılık, İhbarcılık ve İşten Ayrılma Niyetinin Muhasebe Meslek Mensuplarının Etik Karar Vermeleri Üzerindeki Etkisi

Öz

Etik konusu son dönemlerde giderek daha fazla üzerinde durulan konulardan biri haline gelmiştir. Etik karar verme hem sosyal yaşamda hem de çalışma yaşamında ihtiyaç duyulan bir eylemdir. Özellikle muhasebe meslek mensuplarının profesyonel hayatında son derece önemli konulardan biri etik kararlar vermektir. Bu çalışmada; muhasebe meslek mensuplarının (i) etik karar verme düzeylerinin ve (ii) duygusal bağlılık, ihbarcılık ve işten ayrılma niyetinin, muhasebe meslek mensuplarının etik karar verme düzeylerine etkisinin incelenmesi amaçlanmıştır. Bu kapsamda Sakarya’da çalışan 147 muhasebe meslek mensubunun katılımıyla nicel bir araştırma gerçekleştirilmiştir. Verilerin analizinde frekans analizi, açıklayıcı faktör analizi, içsel tutarlılık testi, tanımlayıcı istatistikler (ortalama, standart sapma), bağımsız örneklem T Testi, Hedge g testi, korelasyon ve çoklu regresyon analizlerinden yararlanılmıştır. Bulgulara göre, muhasebe meslek mensuplarının etik karar verme düzeylerinin oldukça yüksek olduğu tespit edilmiştir. Etik karar verme, duygusal bağlılık ve dışsal ihbarcılık ile pozitif ilişkilenmiştir. Kadın muhasebe meslek mensuplarının, erkek meslektaşlarına göre etik karar verme, dışsal ihbarcılık ve örgüte duygusal bağlılık düzeyleri anlamlı bir şekilde daha yüksek tespit edilmiştir. Çoklu regresyon analizinde, dışsal ihbarcılık ve duygusal bağlılık etik karar vermeyi pozitif yönde etkilerken, ihbarcılıkta eylemsizlik ise negatif yönde etkilemiştir. Araştırma kapsamında elde edilen bulgular tartışılmış ve gelecek çalışmalar için önerilerde bulunulmuştur.

Anahtar Kelimeler

Etik, Etik Karar Verme, Duygusal Bağlılık, İhbarcılık, İşten Ayrılma Niyeti, Muhasebe Etiği

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