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Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma


  • Filiz Angay KUTLUK

    () (Akdeniz Universitesi, Ayse Sak Uygulamali Bilimler Yuksek Okulu)

  • Ayten ERSOY

    () (Akdeniz Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)


Muhasebecilerin 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

Suggested Citation

  • Filiz Angay KUTLUK & Ayten ERSOY, 2011. "Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(3), pages 425-438.
  • Handle: RePEc:ege:journl:v:11:y:2011:i:3:p:425-438

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    More about this item


    Muhasebe etigi; ahlaki gelisim; etik yargi;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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