Journal of Accounting and Management Information Systems (JAMIS)


BUSINESS ETHICS SEEN BY THE STUDENTS IN THE BALKANS’ COUNTRIES

Vol. 8, Nr.3/2009 ,   p408..444

Author(s):  
Miruna Lucia NĂCHESCU
Marina SERAFIMOSKA
Burak ARZOVA
Krasimir MARINOV
Dejan SPASIĆ
Mert UYDACI


Keywords:   Accounting ethics, marketing ethics, cultural backgrounds

Abstract:   Having as a starting point a previous research (regarding Turkey and Romania),and taking into account the similarities between the countries from the Balkans, in this paper we try to see the similarities and differences on the attitudes of accounting and marketing students in 5 different Balkans’ countries towards 6 ethical dilemmas from each discipline. This study is conducted at Marmara University in Istanbul, Turkey,  at the West University in Timisoara, Romania, Ss. Cyril and Mthodius University in Skopje, Macedonia, University of Niš in Nis, Serbia and University for National and World Economy in Sofia, Bulgaria in an attempt to see how accounting students perceive marketing dilemmas and how marketing students perceive accounting dilemmas. A 12-item Likert Scale is used to gather the data from both accounting and marketing students to shed a light on their attitudes towards accounting ethics. Considering the different curriculum, different professional ethical understandings, the views of students from two disciplines have been examined in this paper. Similarities and differences have been discussed in the view of cultural backgrounds and interdisciplinary ethical structure.

Download:   http://online-cig.ase.ro/jcig/art/8_3_5.pdf

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