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Ethics In The Romanian Accounting Profession. A Gender And Religion Comparative Study

Author

Listed:
  • Diana Elisabeta MATICA

    (Department of Financial-Accounting, Faculty of Economics, University of Oradea, Oradea, Romania)

  • Lucian CERNUȘCA

    (Department of Economics Disciplines Faculty of Economic, †Aurel Vlaicu†University of Arad, Arad, Romania)

  • Sorina-Ioana MOCIAR COROIU

    (Department of Financial-Accounting, Faculty of Economics, University of Oradea, Oradea, Romania)

Abstract

he goal of this paper is to better comprehend the importance of ethical behavior related to gender and religion in the Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the ethics topic of research. Then we conducted an empirical study that analyses students’ behavior when dealing with ethics in accounting field, having as main objective the assessment of the students’ perceptions regarding the importance of the ethical behavior, as potential or current employees in the field of accounting. The empirical research was carried out between May 2022 and June 2022, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 100 master students in the accounting field from the Faculties of Economics, within the University of Oradea as well as the University of Arad. This paper is going to validate the different importance given to ethical behavior, by accounting professionals in Romania depending on gender. The research questions that this study aims to answer are: Does the accountants’ gender influence the ethical behavior of the accounting profession? And Does the accountants’ religious background influence their sense of ethics? Results obtained document a different level of given significance to ethical behavior depending on gender, but not on religious background. A significant part of those surveyed considers that under pressure or salary motivation from the management of the entity, they could decide to change an accounting policy that could affect the true image of the company.

Suggested Citation

  • Diana Elisabeta MATICA & Lucian CERNUȘCA & Sorina-Ioana MOCIAR COROIU, 2022. "Ethics In The Romanian Accounting Profession. A Gender And Religion Comparative Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 131-142, December.
    • Handle: RePEc:ora:journl:v:1:y:2022:i:2:p:131-142
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    File URL: http://anale.steconomiceuoradea.ro/volume/2022/n2/013.pdf
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    References listed on IDEAS

    as
    1. Simon Ho & Annie Li & Kinsun Tam & Feida Zhang, 2015. "CEO Gender, Ethical Leadership, and Accounting Conservatism," Journal of Business Ethics, Springer, vol. 127(2), pages 351-370, March.
    2. Alexandru BOSINCEANU, 2019. "Is Religion Bad For The Bank Account? An Analysis From The Netherlands," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 1014-1021, November.
    3. repec:eme:maj000:maj-12-2019-2521 is not listed on IDEAS
    4. Hichem Khlif & Imen Achek, 2017. "Gender in accounting research: a review," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(6), pages 627-655, June.
    5. Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
    6. Saeed Rabea Baatwah & Adel Ali Al-Qadasi & Abood Mohammad Al-Ebel, 2020. "Religiosity at the top: does it interact with accounting expertise to limit real earnings management?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(9), pages 1343-1377, November.
    7. Abood Al-Ebel & Saeed Baatwah & Mahfoudh Al-Musali, 2020. "Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1823587-182, January.
    8. Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Correction to: Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1177-1177, December.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    students; accountants; ethical behavior; ethics; religion; gender;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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