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.

Anahtar Kelimeler:

Muhasebecilerin etiksel yargılamaları, Marlowe-Crowne ölçeğinin Türkçe kısa şekli

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.

Keywords:

Ethical judgement of accountants, Turkish short-form of MarloweCrowne Scale,

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