The Relationship between Psychological Climate and Accounting Quality

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Gümüşhane Üniversitesi Sosyal Bilimler Dergisi
Volume:14 Issue:3
The Relationship between Psychological Climate and Accounting Quality

The Relationship between Psychological Climate and Accounting Quality

Pages : 990-1000

View : 48 | Download : 35

Publication Date : 2023-10-09

Article Type : Research Paper

Abstract :The present study aims to analyze the relationship between psychological climate and accounting quality using Structural Equation Model insert ignore into journalissuearticles values(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 insert ignore into journalissuearticles values(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

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