Experimental Research of Economics MA Students’ Perception on the Theoretical Framework of Professional Judgment in Accounting in Connection with Individual Personality Traits
Autori:
Victoria BOGDAN, Ioan Gh. TARA, Olimpia I. BAN
Cod: ISSN: 1583-3410 (print), ISSN: 1584-5397 (electronic)
Dimensiuni: pp. 98-111
How to cite this article:Bogdan, V., Tara, I.G., Ban, O.I. (2016). Experimental Research of Economics MA Students’ Perception on the Theoretical Framework of Professional Judgment in Accounting in Connection with Individual Personality Traits. Revista de Cercetare si Interventie Sociala, 55, 98-111. |
Abstract:
Professional judgment is an increasingly important and provocative topic due
to the multiple challenges that must face today the accounting. It becomes more
important to understand the components of a fair and qualitative judgment and the
key factors that may influence its exercise. To discuss about an adequate professional
judgment in accounting it is crucial to relate to a conceptual framework.
The present study conducted on master students in finance and accounting has
proposed mainly to: (1) understand the cognitive process of professional judgment
in accounting; (2) identify some of the individual personality variables that are
likely to influence the exercise of logical and rational judgments and (3) statistically
test the possible correlations between the appropriate professional judgment
in accounting and individual personality characteristics. The instrument of
our investigative research was the questionnaire. Out of the 106 master students,
91 of them are currently employed and 56 of these have an accounting related job.
82 are master students in accounting and 24 in finance; 81.1% of the students are
taking decisions based on knowledge and experience, 55.7% of them are neither
optimists nor pessimists and 75 of them are not satisfied with their salaries. After
statistical processing of answers we build up a regression analysis model to test
the correlations between professional judgment in accounting framework score
and individual variables. We found out that age, work experience and optimism is
positive predictors of the correctness of professional judgment but autonomy in
decision making process is negatively influences the professional judgment.
Keywords:
professional judgment in accounting, professional judgment framework, master students perception, individual characteristics.
< Anterior | Următor > |
---|