Abstract:

This study, conducted through the collection of data from 539 professional accountants throughout Turkey, aims to examine the relationship between the individual ethical orientation (ethics philosophy) and professional commitment of professional accountants. The collected data were analyzed according to the structural equation model and the structural relationship between the ethical orientation (justice orientation, relativist orientation, deontological orientation and teleological orientation) and the dimensions of professional commitment (affective commitment, normative commitment and continuance commitment) was illustrated. As a result, it was found out that there is a meaningful level of relationship between the ethical orientation of the professional accountants and their professional commitment. It was observed that, in case of making a decision about an ethical problem concerning their profession, the decisions of the professional accountants with justice and deontological orientation were affected largely by their normative and affective professional commitments, while that of the professional accountants with relativist and teleological orientation with respect to ethics were affected largely by their continuance commitment

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