Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma
AbstractMuhasebecilerin etik davranisi, meslegin toplumdaki guvenilirliginin saglanmasi acisindan cok onemli olup etik yargi duzeyi becerisi, meslek ortaminda karsilasilan etik ikilemlerde karar verme asamasini etkiler. Bu calismanin amaci, meslek uyelerinin etik yargi duzeylerini ve etik yargi duzeyi puanlarinda demografik degiskenlere gore farklilasma olup olmadigini tespit etmektir. Meslek uyelerinin etik yargi duzeyi ve degiskenlerin etkisi, Rest’in (1986) gelistirdigi Degerlerin Belirlenmesi Testi’yle olculmustur. Degerlerin Belirlenmesi Testi’nin sonucuna gore muhasebe meslek uyeleri geleneksel duzeydedir ve kadinlarin etik yargi duzeyleri erkeklerden daha yuksektir
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Bibliographic InfoArticle provided by Ege University Faculty of Economics and Administrative Sciences in its journal Ege Academic Review.
Volume (Year): 11 (2011)
Issue (Month): 3 ()
Muhasebe etigi; ahlaki gelisim; etik yargi;
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