The Impact of Accountants’ Religious, Economic, Political Orientations and the Ethical Philosophies on the Perceived Role of Ethics and Social Responsibility
Prof. Dr. Gökhan Özer, Canan Doğru

Abstract
The purpose of this study is to examine the impact of the religious, economic and political orientations of accountants and their ethical philosophies on their perceived role of ethics and social responsibility. Using structural equation modeling, hypotheses were tested. The result of factor analysis showed that ethical philosophy is separated into two factors, idealism and relativism while the perceived role of ethics and social responsibility is also separated into two factors, long-term gains-ethical priority and short-term gains. The results of WARP showed that religious orientation has a positive effect on idealism. In contrary, economic and political orientations have positive effects on relativism. Idealism has a positive effect on long-term gains-ethical priority while relativism has a positive effect on short-term gains.

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