The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …

relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there … is a large consensus of opinions that there is at least a gap between accounting research and practice, if not a schism … obstacles that determine and maintain the gap between the accounting academia and practice in the Western part of Romania. With …