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.
