- Gümüşhane Üniversitesi Sosyal Bilimler Dergisi
- Cilt: 14 Sayı: 3
- The Relationship between Psychological Climate and Accounting Quality
The Relationship between Psychological Climate and Accounting Quality
Authors : Nurettin Koca
Pages : 990-1000
Doi:10.36362/gumus.1315474
View : 45 | Download : 30
Publication Date : 2023-10-09
Article Type : Research
Abstract :The present study aims to analyze the relationship between psychological climate and accounting quality using Structural Equation Model (SEM). While psychological climate is an independent variable, accounting quality is a dependent variable. The study population is comprised of executives and accounting staff working for different companies listed in Istanbul Stock Exchange (BIST 100). The data were obtained via psychological climate and accounting quality scales and analyzed using SPSS 25.0 and AMOS 21.0. The findings suggest that contribution, clarity, supportive management and physical and psychological well-being dimensions affect accounting quality significantly and positively.Keywords : Psikolojik İklim, Muhasebe, Muhasebe Kalitesi