{"id":"https://openalex.org/W3000209378","doi":"https://doi.org/10.25095/mufad.673713","title":"Hile Denetiminde Whistleblowing Ve Whistleblowing Niyetini Etkileyen Fakt\u00f6rler: Kayseri\u2019de Faaliyet G\u00f6steren Muhasebeciler \u0130le Amprik Bir \u00c7al\u0131\u015fma","display_name":"Hile Denetiminde Whistleblowing Ve Whistleblowing Niyetini Etkileyen Fakt\u00f6rler: Kayseri\u2019de Faaliyet G\u00f6steren Muhasebeciler \u0130le Amprik Bir \u00c7al\u0131\u015fma","publication_year":2020,"publication_date":"2020-01-12","ids":{"openalex":"https://openalex.org/W3000209378","doi":"https://doi.org/10.25095/mufad.673713","mag":"3000209378"},"language":"tr","primary_location":{"id":"doi:10.25095/mufad.673713","doi":"https://doi.org/10.25095/mufad.673713","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.673713","pdf_url":"https://dergipark.org.tr/tr/download/article-file/928243","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/tr/download/article-file/928243","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057351790","display_name":"Arzu Meri\u00e7","orcid":"https://orcid.org/0000-0002-6077-0301","observed_orcids":["https://orcid.org/0000-0002-6077-0301","https://orcid.org/0000-0002-8861-8598"]},"institutions":[{"id":"https://openalex.org/I20126385","display_name":"Inonu University","ror":"https://ror.org/04asck240","country_code":"TR","type":"education","lineage":["https://openalex.org/I20126385"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Arzu MER\u0130\u00c7","raw_affiliation_strings":["\u0130N\u00d6N\u00dc \u00dcN\u0130VERS\u0130TES\u0130, MALATYA MESLEK Y\u00dcKSEKOKULU"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0130N\u00d6N\u00dc \u00dcN\u0130VERS\u0130TES\u0130, MALATYA MESLEK Y\u00dcKSEKOKULU","institution_ids":["https://openalex.org/I20126385"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057351790"],"corresponding_institution_ids":["https://openalex.org/I20126385"],"apc_list":null,"apc_paid":null,"fwci":1.2381,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.85494099,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":97},"biblio":{"volume":null,"issue":"85","first_page":"111","last_page":"128"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/whistleblowing","display_name":"whistleblowing","score":0.9459999799728394},{"id":"https://openalex.org/keywords/whistleblowing-intention","display_name":"whistleblowing intention","score":0.968999981880188},{"id":"https://openalex.org/keywords/accounting-personnel","display_name":"accounting personnel","score":0.515999972820282},{"id":"https://openalex.org/keywords/internal-reporting","display_name":"internal reporting","score":0.5609999895095825},{"id":"https://openalex.org/keywords/organizational-transparency","display_name":"organizational transparency","score":0.5989999771118164},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.3930000066757202},{"id":"https://openalex.org/keywords/sensitivity","display_name":"sensitivity","score":0.5230000019073486},{"id":"https://openalex.org/keywords/social-environment","display_name":"social environment","score":0.9430000185966492},{"id":"https://openalex.org/keywords/empathy","display_name":"empathy","score":0.996999979019165},{"id":"https://openalex.org/keywords/kayseri","display_name":"Kayseri","score":0.9509999752044678}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3795149326324463},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.36635151505470276},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3572341799736023},{"id":"https://openalex.org/C29456083","wikidata":"https://www.wikidata.org/wiki/Q1221899","display_name":"Gynecology","level":1,"score":0.32022833824157715},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.24721458554267883},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.19050627946853638},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.14339184761047363}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25095/mufad.673713","doi":"https://doi.org/10.25095/mufad.673713","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.673713","pdf_url":"https://dergipark.org.tr/tr/download/article-file/928243","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/673713","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/51808/673713","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25095/mufad.673713","doi":"https://doi.org/10.25095/mufad.673713","is_oa":true,"landing_page_url":"https://doi.org/10.25095/mufad.673713","pdf_url":"https://dergipark.org.tr/tr/download/article-file/928243","source":{"id":"https://openalex.org/S4210220356","display_name":"Muhasebe ve Finansman Dergisi","issn_l":"2146-3042","issn":["2146-3042"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Muhasebe ve Finansman Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8999999761581421},{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.41830000281333923}],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3000209378.pdf","grobid_xml":"https://content.openalex.org/works/W3000209378.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W1758936227","https://openalex.org/W1795640672","https://openalex.org/W1989341343","https://openalex.org/W2029950299","https://openalex.org/W2034622082","https://openalex.org/W2045407517","https://openalex.org/W2056081300","https://openalex.org/W2068995827","https://openalex.org/W2081969524","https://openalex.org/W2084838159","https://openalex.org/W2124077410","https://openalex.org/W2187056258","https://openalex.org/W2187110568","https://openalex.org/W2314679720","https://openalex.org/W2319091844","https://openalex.org/W2507857041","https://openalex.org/W2767593142","https://openalex.org/W2809871734","https://openalex.org/W2915679316","https://openalex.org/W4248099071"],"related_works":["https://openalex.org/W2809871734","https://openalex.org/W7034854205","https://openalex.org/W7165519410","https://openalex.org/W4385777406","https://openalex.org/W3149810471","https://openalex.org/W2767593142","https://openalex.org/W7159595645","https://openalex.org/W4393195350","https://openalex.org/W4298141016","https://openalex.org/W2810819276"],"abstract_inverted_index":{"Modern":[0],"d\u00fcnya":[1],"d\u00fczeninde,":[2],"tan\u0131k":[3,40,47,74],"olunan":[4,75],"yanl\u0131\u015fl\u0131klar\u0131n":[5,24],"yetkililere":[6,51,82],"bildirilmesi":[7,83],"i\u00e7in":[8],"gerekli":[9],"teknik":[10],"ve":[11,16],"idari":[12],"destekler":[13],"olu\u015fturulmaktad\u0131r.":[14],"\u015eeffafl\u0131k":[15],"a\u00e7\u0131kl\u0131k,":[17],"en":[18],"\u00f6nemli":[19],"y\u00f6netim":[20,27],"ilkelerindendir.":[21],"Bu":[22],"ba\u011flamda,":[23],"gizlenmesi,":[25],"yeni":[26],"anlay\u0131\u015f\u0131":[28],"i\u00e7erisinde":[29],"tercih":[30,84],"edilmeyen":[31],"bir":[32,36],"uygulama":[33],"olmaktad\u0131r.":[34],"\u00c7al\u0131\u015fmada,":[35],"i\u015fletmedeki":[37],"yanl\u0131\u015f":[38,49,76],"uygulamalara":[39],"olma":[41],"potansiyeli":[42],"y\u00fcksek":[43],"olan":[44],"muhasebe":[45],"\u00e7al\u0131\u015fanlar\u0131n\u0131n,":[46],"olduklar\u0131":[48],"uygulamalar\u0131":[50],"bildirme":[52],"(whistleblowing)":[53],"niyeti":[54],"de\u011ferlendirilmi\u015ftir.":[55,104],"Whistleblowing":[56],"niyetini":[57],"etkileyen":[58],"fakt\u00f6rler":[59,97],"ile":[60,69,98],"birlikte,":[61],"ara\u015ft\u0131rma":[62,71],"y\u00fcr\u00fct\u00fclm\u00fc\u015ft\u00fcr.":[63],"Kayseri\u2019deki":[64],"i\u015fletmelerde":[65],"\u00e7al\u0131\u015fan,":[66],"78":[67],"muhasebeci":[68],"y\u00fcr\u00fct\u00fclen":[70],"sonu\u00e7lar\u0131na":[72],"g\u00f6re;":[73],"uygulamalar\u0131n,":[77],"\u00f6zellikle":[78],"de":[79],"i\u015fletme":[80],"i\u00e7inden":[81],"edilmektedir.":[85],"Ara\u015ft\u0131rmada,":[86],"bu":[87],"tercihi":[88],"olumlu":[89],"y\u00f6nde":[90,100],"etkileyen,":[91,101],"duyarl\u0131l\u0131k,":[92],"sosyal":[93],"\u00e7evre,":[94],"empati":[95],"gibi":[96],"olumsuz":[99],"tepkiler":[102],"fakt\u00f6r\u00fc":[103]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2020-01-23T00:00:00"}