ETHICS IN THE ROMANIAN ACCOUNTING PROFESSION. A GENDER AND RELIGION COMPARATIVE STUDY
Diana Elisabeta MATICA1, Lucian CERNUȘCA2, Sorina-Ioana MOCIAR COROIU 1
1Department of Financial-Accounting, Faculty of Economics, University of Oradea, Oradea, Romania
2Department of Economics Disciplines Faculty of Economic, ”Aurel Vlaicu” University of Arad, Arad, Romania
luciancernusca@gmail.com
Abstract: The 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.
Keywords: students, accountants, ethical behavior, ethics, religion, gender
