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Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Author

Listed:
  • Ali Uyar
  • Cemil Kuzey
  • Ali Haydar Güngörmüs
  • Ruth Alas

Abstract

Purpose - – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach - – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs, the partial least square structural equation model was implemented. Findings - – The findings indicated that seniority in the profession and religiosity have a positive influence on ethical awareness. Within the theoretical approaches, deontology has a positive influence on ethical awareness, whereas egoism has a negative one. Research limitations/implications - – The study has some implications regarding enhancing the ethical awareness of accountants: accountants who are in the early stages of their career development should be made aware of the ethical issues they face in their professional life; accountants should be taught laws and regulations of accountancy profession from the entry level throughout their working life; through professional associations, some initiatives may be taken to involve accountants in social responsibility programs to curb selfish behavior and improve empathy. However, a questionnaire survey does not permit an investigation from a qualitative perspective (the whys and hows of the answers); thus, further case studies might be necessary to make detailed investigations. Originality/value - – This study is unique in that it tries to answer what factors comprehensively influence the ethical awareness of accountants in an emerging market context.

Suggested Citation

  • Ali Uyar & Cemil Kuzey & Ali Haydar Güngörmüs & Ruth Alas, 2015. "Influence of theory, seniority, and religiosity on the ethical awareness of accountants," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(3), pages 590-604, August.
    • Handle: RePEc:eme:srjpps:v:11:y:2015:i:3:p:590-604
    DOI: 10.1108/SRJ-06-2014-0073
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    Citations

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    Cited by:

    1. Lydia Maidl & Ann-Kathrin Seemann & Eckhard Frick & Harald Gündel & Piret Paal, 2022. "Leveraging Spirituality and Religion in European For-profit-organizations: a Systematic Review," Humanistic Management Journal, Springer, vol. 7(1), pages 23-53, April.
    2. Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.

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