Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis

Victoria Bogdan, Delia Deliu, Tomina Săveanu, Olimpia Iuliana Ban and Dorina Nicoleta Popa
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Victoria Bogdan: Department of Finance and Accounting, Faculty of Economic Sciences, University of Oradea, 410087 Oradea, Romania
Delia Deliu: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timişoara, 300115 Timişoara, Romania
Tomina Săveanu: Research Centre for Competitiveness and Sustainable Development, Faculty of Economic Sciences, University of Oradea, 410087 Oradea, Romania
Olimpia Iuliana Ban: Department of Business Economics, Faculty of Economic Sciences, University of Oradea, 410087 Oradea, Romania
Dorina Nicoleta Popa: Department of Finance and Accounting, Faculty of Economic Sciences, University of Oradea, 410087 Oradea, Romania

Sustainability, 2020, vol. 12, issue 18, 1-31

Abstract: This research aims to investigate whether gender and age of Professional Accountants influence their opinion upon accounting judgments and sustainable decision-making. Through a questionnaire, accountants were interrogated about their education, professional profile, age, gender, personality traits, and their perception on accounting judgment and professional behavior. On one hand, results showed that women accountants are more inclined to comply with accounting regulations and more interested in following an ethical behavior. Moreover, women tend to be more interested in fulfilling managers’ expectations and more willing to collaborate. On the other hand, men accountants proved to be more independent in judgments and more skeptical. Furthermore, men have a greater propensity to make accurate, sustainable judgments, considering the evaluation of goodwill as more important than women. However, no correlations were found between age, gender and accountants’ perception on the theoretical framework of professional accounting judgment. As the age of accountants grows, the compliance degree to regulations increases. This study adds value to gender accounting literature by the way it examines accountants’ behavior and perception towards accounting judgments and sustainable decisions in correlation to gender diversity and age.

Keywords: professional accountants; professional accounting judgment; gender diversity; gender stereotypes; SDG 5; age dissimilarities; sustainable decisions; perceptions (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:12:y:2020:i:18:p:7505-:d:412345

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