IS ETHICAL JUDGEMENT INFLUENCED BY SOCIAL DESIRABILITY IN RESPONDING? AN ANALYSE ON TURKISH ACCOUNTANTS

Bu çalışmanın iki temel amacı vardır: 1) Marlowe ve Crowne (1960, 1964) tarafından geliştirilen Marlowe-Crowne Sosyal Arzuedilebilirlik Ölçeği (MCSAÖ)’nin, Türk kültürünü temel alarak, kısa şeklini oluşturmak, ve 2) Etiksel yargılama ile toplum tarafından kabul gören cevabın verilmesi eğilimi arasındaki ilişkiyi değerlendirmek. Bunun için, öncelikle, 33 maddeden oluşan MCSAÖ İngilizce’den Türkçe’ye çevrilmiş ve 73 muhasebeciye uygulanmıştır. Daha sonra, faktör ve güvenilirlilik analizleri kullanılarak MCSAÖ’nün 7 maddeden oluşan Türkçe kısa şekli elde edilmiştir. MCSAÖ üç yapıdan oluşmaktadır: sosyal ilişkilerin yönetimi, sosyal normların ihlali ve davranışların kontrolü, hırs ve kişisel başarı. Çalışmanın bulguları, muhasebecilerin etiksel yargılamalarının, toplum tarafından kabul gören cevaplama etkisinden bağımsız olduğunu göstermektedir. Ancak, kişisel başarı ve hırs eğilimi yüksek olan muhasebeciler, meslektaşlarına oranla daha etikdışı yargılamalarda bulunmaktadırlar.

Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants

This study has two main purposes: 1) to produce the short-form of Marlowe-Crowne Social Desirability Scale (MCSDS) developed by Marlowe and Crowne (1960, 1964) based on Turkish culture; and 2) to assess the relationship between the ethical judgment and the socially desirable responding. The 33-item MCSDS was translated from English to Turkish and presented to 73 accountants. Then, using factor and reliability analyses, a 7-item Turkish short-form of MCSDS was produced. MCSDS consists of three constructs: management of social relations, violations of social norms and control of behaviors, ambition and personal achievement. Findings of the study also show that ethical judgement of accountants is independent of social desirability effects. However, accountants who have higher personal achievement and ambition tendency make more unethical judgement than counterparts.

Kaynakça

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Kaynak Göster

Bibtex @araştırma makalesi { cusosbil59878, journal = {Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi}, issn = {1304-8880}, eissn = {1304-8899}, address = {}, publisher = {Çukurova Üniversitesi}, year = {2006}, volume = {15}, pages = {393 - 409}, doi = {}, title = {Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants}, key = {cite}, author = {Ural, Assist. Prof. Dr.tülin and Özbi̇reci̇kli̇, Assoc. Prof. Dr. Mehmet} }
APA Ural, A , Özbi̇reci̇kli̇, A . (2006). Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants . Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi , 15 (1) , 393-409 .
MLA Ural, A , Özbi̇reci̇kli̇, A . "Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants" . Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 15 (2006 ): 393-409 <
Chicago Ural, A , Özbi̇reci̇kli̇, A . "Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants". Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 15 (2006 ): 393-409
RIS TY - JOUR T1 - Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants AU - Assist. Prof. Dr.tülin Ural , Assoc. Prof. Dr. Mehmet Özbi̇reci̇kli̇ Y1 - 2006 PY - 2006 N1 - DO - T2 - Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi JF - Journal JO - JOR SP - 393 EP - 409 VL - 15 IS - 1 SN - 1304-8880-1304-8899 M3 - UR - Y2 - 2020 ER -
EndNote %0 Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants %A Assist. Prof. Dr.tülin Ural , Assoc. Prof. Dr. Mehmet Özbi̇reci̇kli̇ %T Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants %D 2006 %J Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi %P 1304-8880-1304-8899 %V 15 %N 1 %R %U
ISNAD Ural, Assist. Prof. Dr.tülin , Özbi̇reci̇kli̇, Assoc. Prof. Dr. Mehmet . "Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants". Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 15 / 1 (Mart 2006): 393-409 .
AMA Ural A , Özbi̇reci̇kli̇ A . Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2006; 15(1): 393-409.
Vancouver Ural A , Özbi̇reci̇kli̇ A . Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2006; 15(1): 393-409.
IEEE A. Ural ve A. Özbi̇reci̇kli̇ , "Is Ethical Judgement Influenced By Social Desirability In Responding? An Analyse On Turkish Accountants", Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, c. 15, sayı. 1, ss. 393-409, Mar. 2006