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Journals / Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2012 / Cilt: 26 - Sayı: 3-4

THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1

MUHASEBE MESLEK MENSUPLARININ SOSYAL SORUMLULUK ALGILARININ, KENDİNE SAYGI VE İŞ PERFORMANSINA ETKİLERİ

Rahmi YÜCEL
Bilal SOLAK
Pages
15–31
Publication Date
2012-01-03
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Findings obtained from the result of the analysis show that; (a) there is a positive and significant relationship between the social responsibility perceptions towards stakeholders and professional accountants’ self-esteem, and (b) there is a directly proportional and significant positive relationship between self-esteem level and performance level, and (c) there is also a positive relationship between social responsibility perceptions and professional accountants’ job performance.

📌 3 Key Takeaways

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Objective & Hypothesis:This study aims to survey how accountant professional's social responsibility perceptions affect their self esteem and job performance perceptions.
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Key Findings & Data:In order to achieve that 229 profession members’ (ICPA, CPA) perceptions in the sense of research parameters have been quantified by questionnaires and the findings have been used in structural equation modelling.
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Conclusion & Impact:Findings obtained from the result of the analysis show that; (a) there is a positive and significant relationship between the social responsibility perceptions towards stakeholders and professional accountants’ self-esteem, and (b) there is a directly proportional and significant positive relationship between self-esteem level and performance level, and (c) there is also a positive relationship between social responsibility perceptions and professional accountants’ job performance.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Muhasebe Profesyonelleri · Kurumsal Sosyal Sorumluluk · Öz Saygı

Abstract

This study aims to survey how accountant professional's social responsibility perceptions affect their self esteem and job performance perceptions. In order to achieve that 229 profession members’ (ICPA, CPA) perceptions in the sense of research parameters have been quantified by questionnaires and the findings have been used in structural equation modelling. Findings obtained from the result of the analysis show that; (a) there is a positive and significant relationship between the social responsibility perceptions towards stakeholders and professional accountants’ self-esteem, and (b) there is a directly proportional and significant positive relationship between self-esteem level and performance level, and (c) there is also a positive relationship between social responsibility perceptions and professional accountants’ job performance.

Özet

Bu çalışma, muhasebe profesyonellerinin sosyal sorumluluk algılarının öz saygı ve iş performansı algılarını ne şekilde etkilediğini incelemeyi amaçlamaktadır. Bunun için 225 meslek mensubunun (SMMM, YMM) araştırma değişkenleri açısından algıları anket yolu ile ölçülmüş ve toplanan veriler yapısal eşitlik modellemesinde kullanılmıştır. Analiz sonucunda elde edilen bulgular; (a) paydaşlara ve hissedarlara dönük sosyal sorumluluk algılarındaki artışla muhasebe profesyonellerinin kendilerine saygıları arasında pozitif ve anlamlı bir ilişkinin varlığını, (b) kendine saygı düzeyi ile algılanan performans düzeyinin aynı yönlü ve anlamlı bir ilişki sergilediğini ortaya koymaktadır.

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Cite This Article

YÜCEL, R., SOLAK, B. (2012). THE EFFECTS OF ACCOUNTANT PROFESSIONALS’ SOCIAL RESPONSIBILITY PERCEPTIONS ON SELF ESTEEM AND JOB PERFORMANCE1. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 26 - Sayı: 3-4, 15–31. https://ajindex.com/articles/19067

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