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Abstract


Relationship of Ethical Climate Perception of Free Accountants Financial Consultants with Employee Performance and Job Satisfaction
The assessment of the acceptable, unacceptable or unenforceable behavior in organizations depends on whether that behavior is ethical or not. Ethical behavior is considered acceptable and applicable behavior, and they are also guiding. Ethics; they guide the formation of attitudes and behaviors by creating an index of rules on the accuracy or inaccuracy of human behavior. Job satisfaction, which is an indicator of the employees ' feelings towards work and health, is the pay they receive in return for work and the satisfaction of the people they work with in the work environment and the complacency they receive as a result of their activities. An increase in performance, which is the focus of success at the organizational level, is not a spontaneous stage. Performance needs to be strategically perceived and managed. Performance management is the systematic management of human resources in the organization in the context of being motivated to realize their potential at the highest level. The aim of this research is to determine the relationship of ethical climate perception of accounting professionals with employee performance and job satisfaction. For this purpose, 205 of the 351 accounting professionals in Kütahya province were reached on a voluntary basis with the questionnaire technique, which is a quantitative research method in 2021. Regression and correlation analyzes were used. The results of the correlation analysis showed a high level of positive correlation between Ethical climate and Employee performance (r=0,623) and job satisfaction (r=0,676). As a result of the regression analysis, it has been determined that ethical climate perception positively affects employee performance (β= 0,640; p <0,05), job satisfaction (β= 0,614; p <0,05).

Keywords
Ethics, Ethical climate, Performance, Employee performance, Job satisfaction.


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