Journal of Accounting and Management Information Systems (JAMIS)


ACCOUNTING CULTURE AND ACCOUNTING PROFESSION

Supp/2008 ,   p603..611

Author(s):  
Mihaela DUMITRANA
Adriana Florina POPA
Ramona LAPTE┼×
Gabriel RADU


Keywords:   Culture, accounting, education, accounting profession, ethics

Abstract:  
In this paper, the research team plans to show the way the accounting culture should influence the accounting profession and vice-versa. For achieving this target, the team intends to look for answers to the following questions:
1. Which is the relation between culture and behavior in an organization?
2. Why is important for accountants to be aware of the values, beliefs and assumptions that underline the organizational culture?
3. Which should be the best definition of culture, in general, and of accounting culture, in particular?  
4. How do accountants understand culture and its influence on the accounting profession?
5. How should the conclusions based on an empirical study made by the researchers on a significant number of accountants be interpreted?


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