STUDY REGARDING THE UTILITY CONCEPT MAPS ON DETECTION BY THE STUDENTS OF THE PRESENCE AND ETHICAL NOTIONS INTENSITY IN ACCOUNTING ACTIVITY

This study aims to investigate how students prioritize the role of ethics in their future professional activity. The results of such a study may allow a better analysis of the factors involved in the quality of the accounting profession. To achieve the objective, it was used a tool of graphical representation of knowledge that fosters creative thinking and that guarantee a minimum reduction of the researchers influence: conceptual maps. Using conceptual maps to implement this concept as a method applied in an educational establishment, with specific accounting, is a new idea, a hypothesis that has proven its efficiency and sustainability in our research approach. The conceptual maps is a versatile method, that creates an added value, which can be used in different ways in accounting courses, both in teaching and in assimilation. The sample consists of 30 master degree of specialization ABMA (Accounting, Business Management and Audit) from the Faculty of Economics, University of Oradea. Each student was asked to develop a conceptual map, by which to sketch the skills and the type of behavior they consider that they must have a professional accountant in preparing the financial statements of an entity