ISSN:2149-8598

Organizational Climate in Independent Audit Firms


The organizational climate is explained as the psychological atmosphere that includes a set of characteristics unique to the organization and the common perception of the employees that these characteristics create. Defining this psychological atmosphere shaped by the employees which generate a form of a boomerang effect influencing the behavior of the employees is important in terms of determining the activity level of the organization. The purpose of this study is to determine the organizational climates of independent audit firms in Turkey via perceptions of the independent auditors, on the topic of which no research has yet been found. For this purpose, the organizational climate scale consisting of nine dimensions was applied to the auditors working in audit firms via the questionnaire. When the results of the study were evaluated, it was found that in the professional context there is a homogeneous structure and a general standard working environment. In terms of sub-dimensions; it was found that the dimension of risk taking is the factor with the highest and the dimension of organizational responsibility is the factor with the lowest average. This result demonstrates that the audit firms are willing to give opportunity to good and new ideas, but because the audit is a team work they emphasize the importance of common judgment rather than the individual initiatives.


Keywords


Organizational Climate, Independent Audit Firms, Independent Auditor

Author : Firdevs Didem GÖÇMEN - & Kemal TEKİN
Number of pages: 944-960
DOI: http://dx.doi.org/10.23929/javs.822
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Journal of Academic Value Studies (JAVStudies)
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