SERBEST MUHASEBECİ VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLERİN İŞ TATMİNİ DÜZEYLERİNİN BELİRLENMESİNE YÖNELİK BİR ARAŞTIRMA: ORTAve DOĞU KARADENİZ BÖLGELERİ ÖRNEĞİ

Bu çalışmanın amacı Serbest Muhasebeci ve Serbest Muhasebeci Mali Müşavirlerin iş tatmini düzeylerini belirlemektir. Çalışmanın amacını gerçekleştirmek için Türkiye Serbest Muhasebeci Mali Müşavirler ve YeminliMali Müşavirler Odalar Birliği’ne TÜRMOB kayıtlı ve Orta ve Doğu Karadeniz Bölgelerinde faaliyet gösteren meslek mensuplarına Appleton v.d. 1998 tarafından geliştirilmiş anket formu yöneltilmiştir. Sonuçlar SPSS13 paket programı aracılığı ile frekans ve tek yönlü ANOVA analizlerine tabi tutulmuştur. Sonuç olarak Orta veDoğu Karadeniz Bölgelerinde faaliyet gösteren Serbest Muhasebeci ve Serbest Muhasebeci Mali Müşavirlerinmesleklerinin iş tatmini boyutlarından düşük düzeyde tatmin elde ettikleri tespit edilmiştir. Bu çalışma, SerbestMuhasebeci ve Serbest Muhasebeci Mali Müşavirlik mesleklerinin çevresinde bulunan bireyler, odalar ve düzenleyici kurumların meslek mensuplarının sosyal ve psikolojik yönelimlerini daha fazla dikkate alması gerektiğini savunmaktadır

Anahtar Kelimeler:

İş tatmini, muhasebeciler, muhasebe mesleği

AN EMPIRICALANALYSIS OF THE TURKISH CERTIFIED PUBLIC ACCOUNTANTS’ JOB SATISFACTION: MIDDLE & EASTERN BLACKSEA REGIONS EXEMPLIFICATION

This study aims to determine job satisfaction of the professional accountants in Middle and Eastern BlackseaRegions of Turkiye. Appleton et al. 1998 ’s questionary was applied to Certified Public Accountants from Union of Chambers of Certified Public Accountants of Turkiye TÜRMOB registered 6 Eastern Blacksea Regionchambers Trabzon, Giresun, Ordu, Rize, Gümüşhane and Samsun . SPSS 13 packaged software is used in data entrance-analyze, descriptive statistics and one-way ANOVA analysis processes. Total job satisfaction scoresshow that certified public accountants in Middle and Eastern Blacksea Regions of Turkiye are not being satisfied with the professional dimensions of job satisfaction.Thus this paper suggests that the profession regulators inTurkiye should seriously pay attention to social and psychologic problems of the accountants

Keywords:

Job Satisfaction, accountants, accounting profession,

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