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The Economics and Finance Letters

March 2018, Volume 5, 1, pp 1-11

The Effect of Work-Life Balance on Accounting Ethics

Cem Berk

,

Fatih Gundogmus

Cem Berk 1

Fatih Gundogmus 2

  1. Associate Professor, Ph.D. of Finance, Department of Accounting Information Systems, School of Applied Sciences, Istanbul Arel University, Turkey 1

  2. Certified Public Accountant, FE Auditing and Certified Public Accounting Ltd 2

on Google Scholar
on PubMed

Pages: 1-11

DOI: 10.18488/journal.29.2018.51.1.11

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Article History:

Received: 01 May, 2018
Revised: 24 May, 2018
Accepted: 28 May, 2018
Published: 31 May, 2018


Abstract:

Accounting professionals work in a stressful environment where their social life might have effect on work performance and unethical behavior. For this study, a survey is conducted for members of Istanbul Chamber of Certified Accountants, Turkey. The number of respondents is 491. The methodology used in the research is a multiple regression. The research questions are whether there is an effect of work-life balance on ethical behavior at work and if the work life balance and accounting ethics differentiate based on demographic factors for the respondents. The main objectives of the research are to test the relationship, and analyze four different independent variables of work life balance to find out whether they contribute to accounting ethics. Other objectives of the research are testing the differentiation of work life balance and accounting ethics based on gender, age, education and marital status. The main hypothesis is that there is a relationship between accounting ethics and work life balance. Based on the results, the main hypothesis is statistically accepted.
Contribution/ Originality
There are many studies that explain ethical behavior but this study is unique to combine work-life balance and accounting ethics by a survey applied to Istanbul Chamber of Certified Accountants. This creates many practical opportunities to rethink the way accountants are employed. The availability of differentiation analysis also helps to focus some potentially problematic cases and take proactive decisions.

Keywords:

Accounting ethics, Accounting profession, Occupational ethics, Personal life, Demographic factors, Work-life balance.

Reference:


Statistics:

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Funding:

This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.

Acknowledgement:

Both authors contributed equally to the conception and design of the study.

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