IDEAS home Printed from
   My bibliography  Save this article

Accounting Students' Perceptions On The Expression Of Professional Judgment And Ethics In The Accounting Field


  • CernuÅŸca Lucian
  • Balaciu Diana Elisabeta


This study aims to present the accounting students' perception regarding the manifestation of accounting judgment and ethics in accounting in the current harmonization of the Romanian accounting system to IFRS and European regulations The main objective of our research is to study the perception of professional accountants on the expression of professional judgment and ethics in the accounting field, the research method used was survey (poll), the research instrument is the questionnaire. Most of those interviewed would not welcome the request of the entity management to seek professional judgment to achieve a desired result in accounting and the ethical behavior of the manager and of the professional accountant represent a crucial element in terms of getting an accurate picture of the financial position and the performance of the entity. The accounting students surveyed believe that modern IT technology working in the accounting area cannot replace professional judgment.

Suggested Citation

  • CernuÅŸca Lucian & Balaciu Diana Elisabeta, 2014. "Accounting Students' Perceptions On The Expression Of Professional Judgment And Ethics In The Accounting Field," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-9.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:9

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    professional judgment; ethics; IT technology; creative accounting; Directive 2013 / 34 / EU;

    JEL classification:

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


    Access and download statistics


    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:alu:journl:v:2:y:2014:i:16:p:9. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.