TFL Vsebine / Revija SIR*IUS

Review study of values of accountants, auditors and accounting and auditing studentsIz

V prispevku je predstavljen pregled raziskav o vrednotah računovodij, revizorjev in študentov računovodstva in revizije ter povzete njihove glavne ugotovitve. Posebej izpostavljamo ugotovitve o razlikah med spoloma, glede na starost in delovne izkušnje ter med študenti različnih študijskih smeri. V prispevku ugotavljamo, da sicer obstaja prepoznaven vrednostni profil računovodij, revizorjev in študentov računovodstva in revizije, na katerega pa pomembno vplivajo dejavniki, kot so kultura, spol, starost in drugi. Glavna omejitev našega pregleda je predvsem, da je velika večina obravnavanih študij narejena na vzorcih računovodij, revizorjev in študentov iz ZDA, kar pomeni, da ugotovitev ni primerno posploševati na druga geografska in kulturna okolja.

The paper presents the review of studies on the topic of values of accountants, auditors and students of accounting and auditing, and summarizes the key findings. Separately, we present findings about differences between sexes, the impact of age and work experiences, and differences between students with different majors. We found that there is a recognizable »values profile« of accountants, auditors and students of accounting and auditing, but that other factors, such as culture, sex, age, etc., also have a significant impact. The major limitation of our review is that the vast majority of identified studies was made on the samples of accountants, auditors and students from the USA, which means, that it is inappropriate to generalise their findings to other geographical and cultural areas.