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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University of Oradea
2024-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/01/AUOES.december.2024.15.pdf |
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| author | Diana-Elisabeta MATICA Edi-Cristian DUMITRA Dana LUPU (CONSTANTINICA) |
| author_facet | Diana-Elisabeta MATICA Edi-Cristian DUMITRA Dana LUPU (CONSTANTINICA) |
| author_sort | Diana-Elisabeta MATICA |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-a361cd2020bf4c66952ad16905294383 |
| institution | Kabale University |
| issn | 1222-569X 1582-5450 |
| language | deu |
| publishDate | 2024-12-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj-art-a361cd2020bf4c66952ad169052943832025-01-23T12:44:41ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502024-12-0133217618510.47535/1991AUOES33(2)015INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATIONDiana-Elisabeta MATICA0Edi-Cristian DUMITRA1 Dana LUPU (CONSTANTINICA)2Department of Finance and Accounting, Faculty of Economics, University of Oradea, Oradea, Romania Department of Economic Doctrines and Communication, Faculty of Theoretical and Applied Economics, Bucharest University of Economic Studies, Bucharest, Romania Ovidius University of Constanta, Constanta, Romania (the department, faculty, and name of institute), Town, Country 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. https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/01/AUOES.december.2024.15.pdfethicshigher educationaccounting |
| spellingShingle | Diana-Elisabeta MATICA Edi-Cristian DUMITRA Dana LUPU (CONSTANTINICA) INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION Annals of the University of Oradea: Economic Science ethics higher education accounting |
| title | INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION |
| title_full | INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION |
| title_fullStr | INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION |
| title_full_unstemmed | INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION |
| title_short | INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION |
| title_sort | insights into ethical perception in accounting education |
| topic | ethics higher education accounting |
| url | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/01/AUOES.december.2024.15.pdf |
| work_keys_str_mv | AT dianaelisabetamatica insightsintoethicalperceptioninaccountingeducation AT edicristiandumitra insightsintoethicalperceptioninaccountingeducation AT danalupuconstantinica insightsintoethicalperceptioninaccountingeducation |