The effect of organizational ethical climate perceptions of accounting professionals on work integration

The purpose of the research is to examine the effect of organizational ethical climate perceptions of accounting professionals on work integration. Accounting professionals constitute the universe of the research. 406 accounting professionals were reached within the scope of the convenience sampling method in the research. A survey form was used to collect data in the research. The survey form consists of questions regarding demographic characteristics, the Organizational Ethical Climate Scale and the Work Integration Scale. Data analysis in the research was conducted using the SPSS 21 package program. The effect of organizational ethical climate on work integration is generally limited. However, it is noteworthy that ethical climate perception regarding behaviors creates a stronger effect on emotional and total work integration. In the physical and cognitive integration dimensions, the effects were found to be more limited or remained at the limit of statistical significance. This situation shows that certain dimensions of the organizational ethical climate (especially behavioral elements) should be addressed as a priority in increasing the level of integration of employees with work. As a result, when developing the ethical climate of organizations, focusing especially on the behavioral dimension can make a significant contribution to increasing the level of integration of employees with work. In addition, it is evaluated that the effects of an ethical climate where rules are prominent on physical integration should also be taken into consideration.