The Accounting Students in The Algerian Universities perceptions' of Ethics of the Accounting Profession

Abstract

The aim of this paper is to explore the perception of ethics for the accounting profession of accounting students in Algerian universities. In order to answer the research questions; An Electronic questionnaire has been designed and distributed on the study society. Which consists of accounting students (Bachelor / Master degree) in the 27the Algerian university for the season (2018/2019). We examined ethical perceptions for 155 responses from students were obtained. Statistical package for the social sciences (SPSS 0.22) was used to analyze the data and test the hypotheses.

      The results show that the students have a high awareness perception of the ethics of the accounting profession; also, the results show that there is no significant relationship between demographic variables such as (gender, age, and experience for the worker students) and the profession ethics perception; however, the education level has a significant relationship with professional competence as one of the fundamental principles of ethics for the accounting profession.