{"id":6973,"date":"2023-01-19T14:55:54","date_gmt":"2023-01-19T12:55:54","guid":{"rendered":"http:\/\/anale.steconomiceuoradea.ro\/en\/?p=6973"},"modified":"2023-01-26T09:57:42","modified_gmt":"2023-01-26T07:57:42","slug":"ethics-in-the-romanian-accounting-profession-a-gender-and-religion-comparative-study","status":"publish","type":"post","link":"https:\/\/anale.steconomiceuoradea.ro\/en\/2023\/01\/19\/ethics-in-the-romanian-accounting-profession-a-gender-and-religion-comparative-study\/","title":{"rendered":"ETHICS IN THE ROMANIAN ACCOUNTING PROFESSION. A GENDER AND RELIGION COMPARATIVE STUDY"},"content":{"rendered":"

<\/a>Diana Elisabeta MATICA1<\/sup>, Lucian CERNU\u0218CA2<\/sup>, Sorina-Ioana MOCIAR COROIU 1<\/sup><\/strong><\/p>\n

1<\/sup><\/em>Department of Financial-Accounting, Faculty of Economics, University of Oradea, Oradea, Romania<\/em><\/p>\n

2<\/sup><\/em>Department of Economics Disciplines Faculty of Economic, \u201dAurel Vlaicu\u201d University of Arad, Arad, Romania<\/em><\/p>\n

maticadiana@yahoo.com<\/em><\/a><\/p>\n

luciancernusca@gmail.com<\/u><\/em><\/p>\n

sorina_coroiu@yahoo.com<\/em><\/a><\/p>\n

Abstract:<\/strong> 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\u2019 behavior when dealing with ethics in accounting field, having as main objective the assessment of the students\u2019 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\u2019 gender influence the ethical behavior of the accounting profession? And Does the accountants\u2019 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.<\/em><\/p>\n

Keywords:<\/strong> students, accountants, ethical behavior, ethics, religion, gender<\/p>\n

VIEW\/DOWNLOAD ARTICLE<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Diana Elisabeta MATICA1, Lucian CERNU\u0218CA2, Sorina-Ioana MOCIAR COROIU 1 1Department of Financial-Accounting, Faculty of Economics, University of Oradea, Oradea, Romania 2Department of Economics Disciplines Faculty of Economic, \u201dAurel Vlaicu\u201d University of Arad, Arad, Romania maticadiana@yahoo.com luciancernusca@gmail.com sorina_coroiu@yahoo.com Abstract: The goal of this paper is to better comprehend the importance of ethical behavior related to gender […]<\/p>\n","protected":false},"author":123459,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p3c4cf-1Ot","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6973"}],"collection":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/users\/123459"}],"replies":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/comments?post=6973"}],"version-history":[{"count":2,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6973\/revisions"}],"predecessor-version":[{"id":7174,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6973\/revisions\/7174"}],"wp:attachment":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/media?parent=6973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/categories?post=6973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/tags?post=6973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}