Annals of the University of Oradea: Economic Science (Dec 2016)
EMPIRICAL STUDY ON THE DETERMINANTS OF FDI INFLOWS TO ROMANIA
Abstract
The requirement was designed to not refer directly to the word ethics in order not to induce students prejudices when formulating their response. Conceptual maps developed by students were analyzed in terms of architecture and content, to identify the importance of the ethical dimension in the accounting profession, the presence of the concept of responsibility and impact of gender on the intensity of these concepts. Our approach emphasizes an innovative approach to research local and international accounting. This approach suggests that the use of conceptual maps on the one hand, improve what students learn and on the other hand, develops higher order skills qualifications required by the accounting profession.
