Yıl: 2015/ Cilt: 17 Sayı: 4 Sıra: 8 / No: 611 /     DOI: 10.4026/1303-2860.2015.0302.x

THE MODERATING ROLE OF ORGANIZATIONAL ENGAGEMENT ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL IDENTIFICATION AND ORGANIZATIONAL COMMITMENT: A RESEARCH ON THE CERTIFIED PUBLIC ACCOUNTANTS
Yrd. Doç. Dr. N. Öykü İYİGÜN
İstanbul Ticaret Üniversitesi

Özet
Serbest muhasebeci ve mali müşavirleri ele alan bu çalışma ile örgütsel özdeşleşme, örgüte bağlılık ve örgüte tutkunluk arasındaki ilişkiler araştırılmaktadır. 206 kişilik örneklem grubundan elde edilen veriler doğrultusunda oluşturulan modele ilişkin korelasyon ve hiyerarşik regresyon analizleri yapılmıştır. Analizler sonucunda örgütsel özdeşleşmenin örgüte bağlılık üzerindeki etkisinde örgüte tutkunluğun aracılık rolü olduğu tespit edilmiştir.

Anahtar Kelimeler:Örgütsel Özdeşleşme, Örgüte Bağlılık, Örgüte Tutkunluk, Serbest Muhasebeci ve Mali Müşavirler.

AbstractThis paper aims to examine the relationships between organizational identification, organizational commitment and organizational engagement on certified public accountants. Data obtained from a sample group of 206 people was tested by correlation and hierarchical regression analysis regarding to the model. At the end of the analysis, the moderating role of organizational engagement on the relationship between organizational identification and organizational commitment was found.


Keywords: Organizational Identification, Organizational Commitment, Organizational Engagement, Certified Public Accountants.


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