The Analysis of Factors Affecting Ethical Judgements: The Turkish Evidence

Representation of Social Responsibility, pp. 161-172, 2005.

12 Pages Posted: 24 Mar 2006

See all articles by Alovsat Muslumov

Alovsat Muslumov

Dogus University

Guler Aras

Yildiz Technical University

Abstract

This study examines the factors affecting ethical judgment of financial and accounting practitioners in Turkey. Our research findings show that there is no significant relationship between importance given to the code of ethics and ethical judgments of Turkish accounting and financial executives, though they generally agree that the code of ethics provides adequate guidance to resolve ethical dilemmas. The most effective factors on the ethical judgments are the environmental factors. We found marginal support for the effects of corporate ethical values on the ethical judgments. The effects of the age of practitioners on their ethical judgments are two-way. This study on Turkish experience produces results different from the study by Martinson and Ziegenfuss (2000) which employed similar methodology over the case of United States. The most effective factor affecting ethical judgments in Martinson and Ziegenfuss (2000) is the importance given to the code of ethics, whereas we found no relationship between these two variables. This difference is attributed to the special characteristics of emerging economies.

Keywords: Ethics, Ethical Judgments, Ethics in accounting, Ethics in finance, Turkey

JEL Classification: G10, M49

Suggested Citation

Muslumov, Alovsat and Aras, Guler, The Analysis of Factors Affecting Ethical Judgements: The Turkish Evidence. Representation of Social Responsibility, pp. 161-172, 2005., Available at SSRN: https://ssrn.com/abstract=890075

Alovsat Muslumov (Contact Author)

Dogus University ( email )

Zeamet Sok. 21
Acibadem, Kadikoy
Istanbul, 34722
Turkey

Guler Aras

Yildiz Technical University ( email )

Istanbul
Turkey
+90 212 3832515 (Phone)
+90 212 2594202 (Fax)

HOME PAGE: http://guleraras.com

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
260
Abstract Views
2,106
rank
161,008
PlumX Metrics