INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION
Recently, ethics has become increasingly central in higher education, with more and more researchers and educators focusing on its integration into curricula and academic practice. The renewed attention to ethical aspects in accounting is evident, with notable references to past scandals such as...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2024-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/01/AUOES.december.2024.15.pdf |
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| Summary: | Recently, ethics has become increasingly central in higher education, with
more and more researchers and educators focusing on its integration into curricula
and academic practice. The renewed attention to ethical aspects in accounting is
evident, with notable references to past scandals such as Enron, WorldCom, and
Tyco, highlighting the risks of unethical behaviour. Client pressure to present a
positive financial image can sometimes lead to breaches of ethical standards,
underscoring the need for ongoing education and awareness in this field. The
present quantitative investigation is grounded in empirical analysis and scrutinizes
the perspectives of both master's and bachelor's students in accounting regarding
business ethics and the aims of ethics education in accounting. To assess students'
viewpoints concerning the significance of business ethics and education in
accounting ethics, we use Likert scale and employ an exploratory factor analysis on
data collected through a questionnaire-based survey (a replication of the one
conducted by Adkins and Radtke, 2004) distributed among both bachelor's and
master's accounting students at one of the universities in Romania, namely The
Faculty of Economics from University of Oradea (FSE). Our results, based on
statistical analyses, indicate that master's and bachelor's students exhibit consistent
views on the importance of ethics courses in accounting, regardless of their
completed accounting courses. |
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| ISSN: | 1222-569X 1582-5450 |