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Article
Publication date: 22 February 2021

Nuri Gökhan Torlak, Cemil Kuzey, Muhammet Sait Dinç and Ali Haydar Güngörmüş

The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make…

Abstract

Purpose

The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul.

Design/methodology/approach

Data were collected through an online survey using a simple random sampling methodology, obtained from 153 accountants working in companies in Istanbul. The methodology included descriptive statistics, factor analysis, structural equation modeling and mediation analysis.

Findings

Concerning direct relationships between EL, JS, AC and TI, EL has significant positive associations with JS and AC, whereas EL has a significant negative association with TI. JS has a significant positive association with AC, whereas JS has a significant negative association with TI. Also, AC has a weak significant negative association with TI. Given indirect relationships among EL, JS, AC and TI, JS and AC mediate the relationship between EL and TI. Finally, a similarity is found when comparing Generation X and Generation Y in terms of overall JS, AC and TI.

Research limitations/implications

The study is limited solely to companies functioning in Istanbul and incorporates a low number of respondents. Therefore, the results cannot be considered to be accurate for the whole country. The study might guide both private and public organizations in which owners/managers develop strategic plans.

Originality/value

The study fills the gap in research on organizational behavior where little has existed until now that probes the EL–JS–AC–TI links in Turkey. A few studies measure the TIs of accountants. Furthermore, EL and AC are rarely evaluated in the field of accounting in Turkey.

Details

Journal of Modelling in Management, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5664

Keywords

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Article
Publication date: 21 January 2021

Ahmed Yamen, Cemil Kuzey and Muhammet Sait Dinc

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001…

Abstract

Purpose

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect of culture on institutional quality and both real earnings management (REM) and accrual earnings management (AEM).

Design/methodology/approach

The sample of the research paper includes 38 countries. Hofstede cultural dimensions are used to measure cultural values. Public governance indicators published by the World Bank are used as a proxy for measuring the institutional quality. Earning management scores constructed by Enomoto et al. (2015, p. 191) are used for measuring real earnings management (REM) and accrual earnings management (AEM). Partial Least Square (PLS) based Structural Equation Modelling (SEM) is used to test the relationship between culture, institutional quality and earnings management.

Findings

The results support the relationship between culture and institutional quality. Also, the results reveal a significant relationship between culture and accrual earnings management, but an insignificant relationship between culture and real earnings management. In addition to that, another important finding is that institutional quality has a significant impact on real earnings management, but has no significant effect on accrual earnings management.

Practical implications

The results suggest that standard setters need to consider the quality of institutions to improve the quality of financial reports. Also, it highlights the role of both formal and informal cultures in shaping financial reports.

Originality/value

For the best of our knowledge, this the first time to test the link between culture and institutional quality and comparing the impact on both real earnings management and accrual earnings management.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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