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Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Author

Listed:
  • Barbara Kardos
  • Katalin Balázsiné Farkas
  • Richárd Kása
  • Erzsébet Szász
  • Iván Bélyácz
Abstract
There is a great contrast between the real role of accounting and its public perception. Accounting can be regarded as the language of business operations, but it is also the representative and manipulator of corporate operations and culture. The major challenge of accounting is whether it allows the most honest and knowledgeable managers to make outstanding reporting decisions while preventing the others on the other side of the honesty competence scale from distorting what they know about their company. This study presents the results of the authors' empirical research about the opinions of accounting practitioners in Romaine on the values, career opportunities and ethical behaviour of the profession. The findings are interpreted at the various levels of accounting professions (administrators, accountants, auditors) by the number of years spent in accounting and groups of internal and external colleagues, focusing on causal relations. The conclusions are drawn through structural-equations-based causal models by the qualification of accounting professionals and the time spent by them in their jobs.Implications for Central European audience: The paper is examining the role and ethics of accountants within the small and medium-sized sectors. In Central Europe, we have a similar cultural and historical background which might be touchable even in the business environment. Accountants influence how business works and what is disclosed about it. For the aim of a clear view, accountants must behave ethically, and they have to learn about business ethics and professional ethic topics.

Suggested Citation

  • Barbara Kardos & Katalin Balázsiné Farkas & Richárd Kása & Erzsébet Szász & Iván Bélyácz, 2023. "Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals," Central European Business Review, Prague University of Economics and Business, vol. 2023(1), pages 21-64.
    • Handle: RePEc:prg:jnlcbr:v:2023:y:2023:i:1:id:315:p:21-64
    DOI: 10.18267/j.cebr.315
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    References listed on IDEAS

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    1. Gheorghe ZAMAN & Luminița IONESCU, 2016. "Fighting Corruption Generated By Accounting. Case Study Romania," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(2), pages 247-261.
    2. Bryant, Peter, 2009. "Self-regulation and moral awareness among entrepreneurs," Journal of Business Venturing, Elsevier, vol. 24(5), pages 505-518, September.
    3. Cristina-Florina Ticoi & Nadia Albu, 2018. "What Factors Affect the Choice of Accounting as a Career? The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 137-152, March.
    4. Bahaudin Mujtaba & Reza Tajaddini & Lisa Chen, 2011. "Business Ethics Perceptions of Public and Private Sector Iranians," Journal of Business Ethics, Springer, vol. 104(3), pages 433-447, December.
    5. Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017. "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1077-1077.
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    More about this item

    Keywords

    accounting; profession; ethics;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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