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Açık bir sisteme sahip olan muhasebe bilimi var olduğu toplumun değer yargılarından yani kültüründen etkilenmektedir. Küreselleşmeden de payını alan muhasebe farklı kültür ve sistemlerin de etkisi altında kalabilmektedir. Bu durum muhasebe meslek mensuplarının motivasyonları üzerine bazen olumlu, bazen de olumsuz etkiler yapabilmektedir. Çalışmanın amacı muhasebe kültürü değerlerinin muhasebe meslek mensuplarının içsel ve dışsal motivasyonları üzerine etkisini açıklamaktır. Araştırma Burdur Serbest Muhasebeci Mali Müşavirler Odasına kayıtlı muhasebe meslek mensupları üzerinde gerçekleştirilmiştir. Araştırma sonucunda şeffaflık ve esnekliğin hem içsel hem de dışsal motivasyonu etkilediği belirlenmiştir. İyimserliğin içsel motivasyonu ve profesyonelliğin dışsal motivasyonu olumlu etkilediği tespit edilmiştir.
A open system of accounting science is influenced by the value judgments of the society in which it exists, that is, by the culture. The accounting that is part of globalization is also under the influence of different cultures and systems. This situation can sometimes have positive and sometimes negative effects on the motivations of accounting professionals. The aim of the study is to explain the impact of accounting culture values on the internal and external motivations of accounting professionals. The research was carried out on accounting professionals registered in the Burdur Free Accountant Financial Customer's Chamber. The research finds that transparency and flexibility affect both internal and external motivation. It has been found that optimism has a positive impact on the internal motivation and the external motivation of professionalism.
Accountancy, which has an open system, is influenced by the society's value judgments, that is, its culture. The accounting that takes its share from globalization can also be affected by different cultures and systems. This can sometimes have positive and sometimes negative effects on the motivations of members of the accounting profession. The purpose of the study is to explain the influence of accounting profession members on the internal and external motivations of accounting profession members. The research was carried out on professional accountants registered to Burdur Chamber of Certified Public Accountants. As a result of the research, it has been determined that transparency and flexibility affect both internal and external motivation. It has been found that the optimism affects inner motivation and the professional affects the external motivation positively.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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