[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/p/pes/wpaper/2015no28.html
   My bibliography  Save this paper

An empirical study on students’ behaviour regarding creative accounting techniques

Author

Listed:
  • Diana Elisabeta BALACIU

    (University of Oradea, Romania)

  • Lucian CERNU?CA

    (Aurel Vlaicu University of Arad, Romania)

  • Ioana Teodora ME?TER

    (University of Oradea, Romania)

Abstract
The scope of this study is to investigate the accounting master students’ attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting master student from three Romanian representative universities. Our survey regarding the students’ perception on the accounting practices is a descriptive one, we have used as an instrument of research the questionnaire. These were posted on an Internet page and also, we used the possibility of its direct approach, preserving the anonymity of the respondent. In order to attain our research’s objectives we have first presented a descriptive analysis of the answers, but tested some research propositions from a practical point of view as well. These show that there is a correlation between the master students’ tendency (as potential managers) to modify the accounting information and to distort the real image of financial reports and their ethical behaviour. We consider our study is valuable and attractive from the perspective of the elements of introspection and connection that it detects, in the context of a clear interest expressed by the authors in the students’ psychology and their irrational behaviour regarding their potential future decisions.

Suggested Citation

  • Diana Elisabeta BALACIU & Lucian CERNU?CA & Ioana Teodora ME?TER, 2015. "An empirical study on students’ behaviour regarding creative accounting techniques," Working Papers 28/2015, Institute of Economic Research, revised Apr 2015.
    • Handle: RePEc:pes:wpaper:2015:no28
    as

    Download full text from publisher

    File URL: http://www.badania-gospodarcze.pl/images/Working_Papers/2015_No_28.pdf
    File Function: First version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Creative accounting; ethics; risk propensity; student behaviour; International Financial Reporting Standards;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pes:wpaper:2015:no28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adam P. Balcerzak (email available below). General contact details of provider: https://edirc.repec.org/data/ibgtopl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.