The Effect of Job Satisfaction Levels of Accounting Professional Members on Their Cheating Tendency Levels

Abstract

Purpose – In this study, it was tried to determine how the job satisfaction levels of professional accountants affect their tendency to cheat. The aim of this study is to find the relationship between job satisfaction and tendency to fraud in line with the model created in this context. Design/Methodology/Approach – In the research, the survey method was used to have data. To measure job satisfaction, the one-dimensional "Job satisfaction" scale, developed by Price (2001) and consisting of 6 statements, was used. To measure the tendency to cheat, the scale developed by Pehlivan and Koç (2020), which consists of 2 dimensions and 8 statements, was used. Reliability and validity analyzes of the scales in question were carried out. The effect of job satisfaction on cheating tendency was analyized with path analysis. Findings – As a result of the analysis, it is seen that job satisfaction has a negative effect of -0.40 on the general tendency to cheat. It was determined that job satisfaction negatively affects internal cheating tendency by -0.36 and external cheating by -0.42. In this sense, it has been determined that as the job satisfaction level of professional accountants increases, their tendency to commit fraud decreases. It has been determined that job satisfaction affects external cheating tendency more than internal cheating tendency. Discussion – It seems that job satisfaction is important in reducing accounting fraud. Especially considering the increasing need for reliable accounting information required from inside and outside the business today, it seems that ensuring job satisfaction within the business is an important element in providing the need for reliable information. It is thought that job satisfaction is less effective on the elements that people instinctively internalize. On the other hand, external effects generally show characteristics that can vary depending on the situation and conditions, and job satisfaction is thought to be more effective in reducing external effects.