The organizational culture in the certified public accountant's offices: A research of Isparta

Each social structure within a society has its own norms, values and perceptions. The connection between the individuals in these social structures provides the concept of culture. There are subcultures that can occur in different layers within each society. Organizational cultures are subcultures of societies in which they exist. Each organization has its own norms and values. This also applies in the accounting offices where the accounting profession is carried out. The accounting subculture, which has emerged in the accounting profession in which the master apprentice relationship has an important place since the Ottoman period, has a significant effect on the development of the accounting profession from past to present. Therefore, the main purpose of this study, which is prepared in line with this importance, is to determine whether there is a common organizational culture in the accounting offices, and thus to determine the effects of the organizational culture that is related to the profession on the profession of accountancy. In the study, firstly, the concepts of culture, subculture, organizational culture and accounting subculture were explained and in accordance with the purpose of the study, the certified public accountants offices were surveyed in the province of Isparta. The answers of the respondents were analyzed by means of SPSS 17 package program. According to results the most important subeject is organizational success in accounting offices. In addition to this organizational support, cooperation and rewarding are provided and with the existence of an atmosphere of tolerance in the accounting offices, the organizational structure adopted by the employees. Also it is determined that organizational identity and performance indicators are specific, but employees do not have sufficient autonomy and are not allowed to take risks. This situation arises from the fact that the responsibility required by the profession is belongs to certified public accountants. So it can be say that by providing an atmosphere of tolerance and protecting employees against the effects and pressures from outside the office, still certified public accountants try to develop the accounting profession in the master apprentice relationship.