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Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma
[A Factor Analysis to Investigate the Life Value Directions of Certified Public Accountants]


Author Info

  • Bayazitli, Ercan
  • Yayla, Hilmi Erdogan
  • Gurel, Eymen


This study uses the theory of values which bases on Schwartz (1992)’s 10 core life values to explore the life value directions of 448 Certified Public Accountants from Union of Chambers of Certified Public Accountants of Turkiye (TÜRMOB) registered 31 different chambers. A questionnaire is applied to the sample and SPSS 13 packaged software is respectively used in data entrance-analyze and factor analysis (Principle Components Analysis, Equamax Rotation) processes. We find that certified public accountants in Turkiye have 8 life value directions as Conformity, Power, Universalism, Stimulation, Tradition, Belonging, Benevolence and Hedonism.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 3662.

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Date of creation: 01 Oct 2006
Date of revision:
Publication status: Published in Muhasebe ve Denetime Bakış 20.6(2006): pp. 1-13
Handle: RePEc:pra:mprapa:3662

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Keywords: Life values; accounting profession; certified public accountant’s life values in Turkiye;

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