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- Title
STUDY REGARDING THE UTILITY CONCEPT MAPS ON DETECTION BY THE STUDENTS OF THE PRESENCE AND ETHICAL NOTIONS INTENSITY IN ACCOUNTING ACTIVITY.
- Authors
Matica, Diana Elisabeta; Gherai, Dana Simona
- Abstract
This study aims to investigate how students prioritize the role of ethics in their future professional activity. The results of such a study may allow a better analysis of the factors involved in the quality of the accounting profession. To achieve the objective, it was used a tool of graphical representation of knowledge that fosters creative thinking and that guarantee a minimum reduction of the researchers influence: conceptual maps. Using conceptual maps to implement this concept as a method applied in an educational establishment, with specific accounting, is a new idea, a hypothesis that has proven its efficiency and sustainability in our research approach. The conceptual maps is a versatile method, that creates an added value, which can be used in different ways in accounting courses, both in teaching and in assimilation. The sample consists of 30 master degree of specialization ABMA (Accounting, Business Management and Audit) from the Faculty of Economics, University of Oradea. Each student was asked to develop a conceptual map, by which to sketch the skills and the type of behavior they consider that they must have a professional accountant in preparing the financial statements of an entity. 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.
- Subjects
ACCOUNTING ethics; ACCOUNTING students; PROFESSIONALISM; QUALITY of service; ACCOUNTING education
- Publication
Annals of the University of Oradea, Economic Science Series, 2016, Vol 25, Issue 2, p437
- ISSN
1222-569X
- Publication type
Article