Munich Personal RePEc Archive

Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma

Bayazitli, Ercan and Yayla, Hilmi Erdogan and Gurel, Eymen (2006): Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma. Published in: Muhasebe ve Denetime Bakış , Vol. 6, No. 20 (October 2006): pp. 1-13.

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Abstract

This study uses the theory of values which bases on Schwartz (1992)’s 10 core life values to explore the life value directions of 448 Certified Public Accountants from Union of Chambers of Certified Public Accountants of Turkiye (TÜRMOB) registered 31 different chambers. A questionnaire is applied to the sample and SPSS 13 packaged software is respectively used in data entrance-analyze and factor analysis (Principle Components Analysis, Equamax Rotation) processes. We find that certified public accountants in Turkiye have 8 life value directions as Conformity, Power, Universalism, Stimulation, Tradition, Belonging, Benevolence and Hedonism.

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