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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

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

Abstract

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.

Suggested Citation

  • Bayazitli, Ercan & Yayla, Hilmi Erdogan & Gurel, Eymen, 2006. "Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma [A Factor Analysis to Investigate the Life Value Directions of Certified Pub," MPRA Paper 3662, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:3662
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    More about this item

    Keywords

    Life values; accounting profession; certified public accountant’s life values in Turkiye;
    All these keywords.

    JEL classification:

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

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