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This study aims to present the accounting students‘ perception regarding themanifestation of accounting judgment and ethics in accounting in the current harmonization of theRomanian accounting system to IFRS and European regulations The main objective of ourresearch is to study the perception of professional accountants on the expression of professionaljudgment and ethics in the accounting field, the research method used was survey (poll), theresearch instrument is the questionnaire. Most of those interviewed would not welcome the requestof the entity management to seek professional judgment to achieve a desired result in accountingand the ethical behavior of the manager and of the professional accountant represent a crucialelement in terms of getting an accurate picture of the financial position and the performance ofthe entity. The accounting students surveyed believe that modern IT technology working in theaccounting area cannot replace professional judgment.

"Accounting Students‘ Perceptions On The Expression Ofprofessional Judgment And Ethics In The Accountingfield "