African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4181

Full Length Research Paper

The ethical orientation and professional commitment: An empirical examination on Turkish accountants

Metin UYAR1* and  Gökhan ÖZER2
  1Faculty of Economics and Administrative Sciences, Beykent University, Istanbul, Turkey. 2Faculty of Business Administration, Gebze Institute of Technology Kocaeli, Turkey.
Email: [email protected]

  •  Accepted: 26 May 2011
  •  Published: 07 October 2011



This research, conducted through the collection of data from 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, ethical awareness, ethical decision and the dimensions of professional 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.


Key words: Accounting ethics, ethical orientation, professional commitment, ethical decision, ethical awareness.