Abstract:

Some time ago Albrecht and Sack (2001 - S.W. Albrecht, and R.J. Sack, “Accounting education: charting the course through a perilous future”, in Accounting Education Series 16 – American Accounting Association) raised some questions about the accounting education and the image of accountants in society. The stereotypes play an important part in building a public attitude and in selecting those who want to be a part of the profession. More than that, the stereotypes affect the students’ attitude towards accounting courses and indirectly, they affect the accounting education process. The aim of this paper is to analyze the students’ perceptions vis-à-vis accounting and accounting stereotypes in an emerging economy (Romania) and to draw some implications for the accounting education. We contribute to an increasing literature on accounting education, both in developed and developing countries. Our findings are particular to the context of an emerging economy: (1) accounting stereotypes are different than those identified in developed economies; (2) there is a continuous process of change and improvement which provide opportunities for the academia and professional bodies. In this respect, academics may play a significant role in improving the role of accounting and accountants in society.

Keywords:

Accounting education, accounting stereotypes, Romania, students.