Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Abstract

Purpose

This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants.

Design/methodology/approach

The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs, the partial least square structural equation model was implemented.

Findings

The findings indicated that seniority in the profession and religiosity have a positive influence on ethical awareness. Within the theoretical approaches, deontology has a positive influence on ethical awareness, whereas egoism has a negative one.

Research limitations/implications

The study has some implications regarding enhancing the ethical awareness of accountants: accountants who are in the early stages of their career development should be made aware of the ethical issues they face in their professional life; accountants should be taught laws and regulations of accountancy profession from the entry level throughout their working life; through professional associations, some initiatives may be taken to involve accountants in social responsibility programs to curb selfish behavior and improve empathy. However, a questionnaire survey does not permit an investigation from a qualitative perspective (the whys and hows of the answers); thus, further case studies might be necessary to make detailed investigations.

Originality/value

This study is unique in that it tries to answer what factors comprehensively influence the ethical awareness of accountants in an emerging market context.

Citation

Uyar, A., Kuzey, C., Güngörmüs, A.H. and Alas, R. (2015), "Influence of theory, seniority, and religiosity on the ethical awareness of accountants", Social Responsibility Journal, Vol. 11 No. 3, pp. 590-604. https://doi.org/10.1108/SRJ-06-2014-0073