The role of accounting profession's perceptions of ethical climate and ethical atitute on the relationship between role ambiguity and job satisfaction

In this study, examining the effects of ethical perceptions on vocational tendencies and job satisfaction of accounting professional members was aimed. For this reason, the relation between the uncertainty of roles perceived by the professionals and job satisfaction was analyzed according to ethical climate and ethical attitude perceptions. From this point, literature review related to research framework was given place in this study first and in the application part of the study, the relations among the variables were examined using the data gathered from 224 participants. During the analyses which were done by the help of data gathered from the professionals working as dependent public accountants, SPSS package software was used. By the end of the analyses done, it is observed that ethical climate has direct and indirect significant and positive effects on the all other variables. While ethical climate is directly boosting job satisfaction, it also affects job satisfaction in positive direction indirectly by increasing the level of ethical attitude and reducing the role ambiguity. While a negative significant relation is observed between ethical attitude and role ambiguity, this situation is repeated between the role ambiguity and job satisfaction.