STUDENTS’ VIEWS ON ROMANIAN PROFESSION’S LEVEL OF ETHICS

Abstract

In researching professional ethics, its importance and how it should be taught, we have many times found the question of how much does the respondent’s own morals and upbringing influence the level of aquisitions from academic and professional ethics education that said person will remain with. This article represents a selection from an extensive questionnaire performed online on university students, in Romanian, on 413 respondents between April and June 2021. While the questionnaire comprised nine questions altogether, we chose for this article to look into the correlations of perceived level of ethics of self as compared to that of the Romanian accounting profession as well as analyzing whether there are differences between the opinions of students from accounting colleges and other colleges in what concerns the need. For this article we used five out of the nine questios. For the first research question we found out that of all the respondents saying that they do not perceive the ethics level of the Romanian accountancy profession as high, none of them perceived themselves as being non-ethical, hence they did not see themselves as a part of the problem. For the second question, we could safely conclude that there were not major differences from how accounting and audit students perceived the necessitiy of an ethics course during university as compared to how studnets in other economic degrees perceived it.

Keywords

• perception
• ethics
• students
• accounting degree
• profession