About this paper

Appears in:
Pages: 3922-3929
Publication year: 2011
ISBN: 978-84-615-3324-4
ISSN: 2340-1095

Conference name: 4th International Conference of Education, Research and Innovation
Dates: 14-16 November, 2011
Location: Madrid, Spain

HOW IMPORTANT ARE STEREOTYPES IN TEACHING ACCOUNTING – SOME EVIDENCE FROM AN EMERGING ECONOMY

C.N. Albu, M.M. Girbina

The Bucharest Academy of Economic Studies (ROMANIA)
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.
@InProceedings{ALBU2011HOW,
author = {Albu, C.N. and Girbina, M.M.},
title = {HOW IMPORTANT ARE STEREOTYPES IN TEACHING ACCOUNTING – SOME EVIDENCE FROM AN EMERGING ECONOMY},
series = {4th International Conference of Education, Research and Innovation},
booktitle = {ICERI2011 Proceedings},
isbn = {978-84-615-3324-4},
issn = {2340-1095},
publisher = {IATED},
location = {Madrid, Spain},
month = {14-16 November, 2011},
year = {2011},
pages = {3922-3929}}
TY - CONF
AU - C.N. Albu AU - M.M. Girbina
TI - HOW IMPORTANT ARE STEREOTYPES IN TEACHING ACCOUNTING – SOME EVIDENCE FROM AN EMERGING ECONOMY
SN - 978-84-615-3324-4/2340-1095
PY - 2011
Y1 - 14-16 November, 2011
CI - Madrid, Spain
JO - 4th International Conference of Education, Research and Innovation
JA - ICERI2011 Proceedings
SP - 3922
EP - 3929
ER -
C.N. Albu, M.M. Girbina (2011) HOW IMPORTANT ARE STEREOTYPES IN TEACHING ACCOUNTING – SOME EVIDENCE FROM AN EMERGING ECONOMY, ICERI2011 Proceedings, pp. 3922-3929.
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