"APRENDIZAJE GRUPAL": ANTECEDENTES PERSONALES Y ORGANIZACIONALES

Interés del estudio: El interés de la presente investigación se centra fundamentalmente en tres aspectos. En primer lugar, pretende contribuir a clarificar empíricamente la importancia de una serie de antecedentes personales, grupales y organizacionales en las conductas de compartir conocimiento. En segundo lugar, va más allá de los estudios previos realizados en esta misma línea, incluyendo grupos de trabajo y abordando como antecedentes variables personales, grupales y organizacionales evaluadas en diferentes niveles (individual, grupal, etc.). Finalmente, y dadas las características de las variables estudiadas, los resultados obtenidos permitirán diseñar propuestas de intervenciones que promuevan las conductas de compartir conocimiento y que redunden en mejores resultados para las empresas. Objetivos: El principal objetivo de la investigación es analizar los factores personales, grupales y organizacionales que influyen en que se den conductas de compartir conocimiento entre los miembros de grupos de trabajo. La relevancia de estas variables, que son necesarias para el aprendizaje grupal, justifica la importancia de este estudio. En concreto, las variables personales que se estudian son la autoeficacia y las expectativas personales de resultados, el clima de equipo como variable grupal y como variables organizacionales el apoyo y la justicia. Por último, se ha analizado también desde una perspectiva multinivel la influencia del clima de justicia en las conductas de compartir conocimiento y de estas en la eficacia grupal Elementos de la metodología a destacar: Además de las análisis descriptivos y correlaciones bivariadas, se han utilizado análisis que permiten poner a prueba modelos complejos. En concreto se ha utilizado el Análisis Factorial Confirmatorio (AFC) (Lévy Magin & Varela Mallou, 2006) y los Modelos de Análisis Estructurales (SEM) (Anderson & Gerbing, 1988; Bollen, 1995; Hair, Anderson, Tatham, & Black, 2008; Ruiz, Pardo, & San Martín, 2009).Tormo Carbó, G. (2011). "APRENDIZAJE GRUPAL": ANTECEDENTES PERSONALES Y ORGANIZACIONALES [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/10916Palanci

The effect of the board on corporate social responsibility: bibliometric and social network analysis

[EN] This is the first study that presents a full picture of the field by using a combination of two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps the knowledge of previous research and suggest new avenues for future research for the relationship between board characteristics and corporate social responsibility (CSR) and CSR disclosure (CSRD). We analysed 242 articles published on Web of Science database (WoS) journals for the period 1992-2019. The results show that board characteristics have a significant impact on CSR literature in terms of citations and high-quality journals. Moreover, the trend of the papers published in the field is increasing in the last five years. Our work clusters the literature according to keywords and draws the primary authors' networks. This study also draws potential future avenues for research in the field in terms of research gaps (governance mechanisms, variables, countries, etc.). Furthermore, our results suggest some potential areas of interest for future political reforms of board of directors' guidelines.Dwekat, A.; Seguí-Mas, E.; Tormo-Carbó, G. (2020). The effect of the board on corporate social responsibility: bibliometric and social network analysis. Economic Research-Ekonomska Istra ivanja. 33(1):1-25. https://doi.org/10.1080/1331677X.2020.1776139S125331Adams, R. B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and Their Impact on Corporate Performance. Review of Financial Studies, 18(4), 1403-1432. doi:10.1093/rfs/hhi030Al-Dah, B., Dah, M., & Jizi, M. (2018). Is CSR reporting always favorable? Management Decision, 56(7), 1506-1525. doi:10.1108/md-05-2017-0540Omair Alotaibi, K., & Hussainey, K. (2016). Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia. International Journal of Disclosure and Governance, 13(4), 364-393. doi:10.1057/jdg.2016.2Angelidis, J., & Ibrahim, N. A. (2011). The Impact of Emotional Intelligence on the Ethical Judgment of Managers. Journal of Business Ethics, 99(S1), 111-119. doi:10.1007/s10551-011-1158-5Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400-420. doi:10.1111/auar.12170Arora, P., & Dharwadkar, R. (2011). Corporate Governance and Corporate Social Responsibility (CSR): The Moderating Roles of Attainment Discrepancy and Organization Slack. Corporate Governance: An International Review, 19(2), 136-152. doi:10.1111/j.1467-8683.2010.00843.xBarakat, F. S. Q., López Pérez, M. V., & Rodríguez Ariza, L. (2014). Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE). Review of Managerial Science, 9(4), 681-702. doi:10.1007/s11846-014-0133-9Barako, D. G., & Brown, A. M. (2008). Corporate social reporting and board representation: evidence from the Kenyan banking sector. Journal of Management & Governance, 12(4), 309-324. doi:10.1007/s10997-008-9053-xBear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207-221. doi:10.1007/s10551-010-0505-2Brick, I. E., Palmon, O., & Wald, J. K. (2006). CEO compensation, director compensation, and firm performance: Evidence of cronyism? Journal of Corporate Finance, 12(3), 403-423. doi:10.1016/j.jcorpfin.2005.08.005Cabeza-García, L., Fernández-Gago, R., & Nieto, M. (2017). Do Board Gender Diversity and Director Typology Impact CSR Reporting? European Management Review, 15(4), 559-575. doi:10.1111/emre.12143Carroll, A. B. (1999). Corporate Social Responsibility. Business & Society, 38(3), 268-295. doi:10.1177/000765039903800303Chang, Y. K., Oh, W.-Y., Park, J. H., & Jang, M. G. (2015). Exploring the Relationship Between Board Characteristics and CSR: Empirical Evidence from Korea. Journal of Business Ethics, 140(2), 225-242. doi:10.1007/s10551-015-2651-zChen, W. (Tina), Zhou, G. (Stephen), & Zhu, X. (Kevin). (2019). CEO tenure and corporate social responsibility performance. Journal of Business Research, 95, 292-302. doi:10.1016/j.jbusres.2018.08.018Chung, K. H., Kim, J.-S., Park, K., & Sung, T. (2012). Corporate Governance, Legal System, and Stock Market Liquidity: Evidence Around the World. Asia-Pacific Journal of Financial Studies, 41(6), 686-703. doi:10.1111/ajfs.12002Clarivate. (2020). Web of science group. https://clarivate.com/webofsciencegroup/Clarkson, M. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92-117. doi:10.5465/amr.1995.9503271994Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I.-M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890-901. doi:10.1016/j.ibusrev.2015.04.002Cucari, N., Esposito De Falco, S., & Orlando, B. (2017). Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies. Corporate Social Responsibility and Environmental Management, 25(3), 250-266. doi:10.1002/csr.1452Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983‐1997. Accounting, Auditing & Accountability Journal, 15(3), 312-343. doi:10.1108/09513570210435861De Nooy, W., Mrvar, A., & Batagelj, V. (2005). Exploratory Social Network Analysis with Pajek. doi:10.1017/cbo9780511806452Ding, Y., Chowdhury, G. G., & Foo, S. (2001). Bibliometric cartography of information retrieval research by using co-word analysis. Information Processing & Management, 37(6), 817-842. doi:10.1016/s0306-4573(00)00051-0Eberhardt-Toth, E. (2017). Who should be on a board corporate social responsibility committee? Journal of Cleaner Production, 140, 1926-1935. doi:10.1016/j.jclepro.2016.08.127Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. The Journal of Law and Economics, 26(2), 301-325. doi:10.1086/467037Feng, Y., Zhu, Q., & Lai, K.-H. (2017). Corporate social responsibility for supply chain management: A literature review and bibliometric analysis. Journal of Cleaner Production, 158, 296-307. doi:10.1016/j.jclepro.2017.05.018Fernandez-Feijoo, B., Romero, S., & Ruiz-Blanco, S. (2013). Women on Boards: Do They Affect Sustainability Reporting? Corporate Social Responsibility and Environmental Management, 21(6), 351-364. doi:10.1002/csr.1329Franceschini, S., Faria, L. G. D., & Jurowetzki, R. (2016). Unveiling scientific communities about sustainability and innovation. A bibliometric journey around sustainable terms. Journal of Cleaner Production, 127, 72-83. doi:10.1016/j.jclepro.2016.03.142Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. doi:10.1016/j.jclepro.2016.09.155Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: a review of measurement approaches. Economic Research-Ekonomska Istraživanja, 30(1), 676-693. doi:10.1080/1331677x.2017.1313122García-Sánchez, I. M., & Martínez-Ferrero, J. (2016). Independent Directors and CSR Disclosures: The moderating effects of proprietary costs. Corporate Social Responsibility and Environmental Management, 24(1), 28-43. doi:10.1002/csr.1389Ghosh, S., & Harjoto, M. A. (2011). Insiders’ personal stock donations from the lens of stakeholder, stewardship and agency theories. Business Ethics: A European Review, 20(4), 342-358. doi:10.1111/j.1467-8608.2011.01633.xGiannarakis, G., Konteos, G., & Sariannidis, N. (2014). Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision, 52(10), 1928-1951. doi:10.1108/md-05-2014-0296Global Reporting Initiative. (2016). Global reporting initiative (GRI): Sustainability reporting standards (G4 version). https://www.globalreporting.org/standards/gri-standards-download-center/.Godos-Díez, J.-L., Cabeza-García, L., Alonso-Martínez, D., & Fernández-Gago, R. (2016). Factors influencing board of directors’ decision-making process as determinants of CSR engagement. Review of Managerial Science, 12(1), 229-253. doi:10.1007/s11846-016-0220-1Haniffa, R. M., & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3), 317-349. doi:10.1111/1467-6281.00112Harjoto, M. A., & Jo, H. (2011). Corporate Governance and CSR Nexus. Journal of Business Ethics, 100(1), 45-67. doi:10.1007/s10551-011-0772-6Harjoto, M., Laksmana, I., & Lee, R. (2014). Board Diversity and Corporate Social Responsibility. Journal of Business Ethics, 132(4), 641-660. doi:10.1007/s10551-014-2343-0Helfaya, A., & Moussa, T. (2017). Do Board’s Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence. Business Strategy and the Environment, 26(8), 1061-1077. doi:10.1002/bse.1960Jaén, M. H., Auletta, N., Bruni Celli, J., & Pocaterra, M. (2018). Bibliometric analysis of indexed research on corporate social responsibility in Latin America (2000-2017). Academia Revista Latinoamericana de Administración, 31(1), 105-135. doi:10.1108/arla-06-2017-0190Jain, T., & Jamali, D. (2016). Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility. Corporate Governance: An International Review, 24(3), 253-273. doi:10.1111/corg.12154Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships. Corporate Governance: An International Review, 16(5), 443-459. doi:10.1111/j.1467-8683.2008.00702.xJensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. doi:10.1016/0304-405x(76)90026-xJizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2013). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601-615. doi:10.1007/s10551-013-1929-2Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351-383. doi:10.1007/s10551-011-0869-yKessler, M. M. (1963). Bibliographic coupling between scientific papers. American Documentation, 14(1), 10-25. doi:10.1002/asi.5090140103Khan, A., Muttakin, M. B., & Siddiqui, J. (2012). Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics, 114(2), 207-223. doi:10.1007/s10551-012-1336-0Kolsi, M. C., & Attayah, O. F. (2018). Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies. Corporate Social Responsibility and Environmental Management, 25(5), 807-818. doi:10.1002/csr.1496Li, K., Rollins, J., & Yan, E. (2017). Web of Science use in published research and review papers 1997–2017: a selective, dynamic, cross-domain, content-based analysis. Scientometrics, 115(1), 1-20. doi:10.1007/s11192-017-2622-5Li, S., Fetscherin, M., Alon, I., Lattemann, C., & Yeh, K. (2010). Corporate Social Responsibility in Emerging Markets. Management International Review, 50(5), 635-654. doi:10.1007/s11575-010-0049-9Liao, L., Lin, T., & Zhang, Y. (2016). Corporate Board and Corporate Social Responsibility Assurance: Evidence from China. Journal of Business Ethics, 150(1), 211-225. doi:10.1007/s10551-016-3176-9Macaulay, C. D., Richard, O. C., Peng, M. W., & Hasenhuttl, M. (2017). Alliance Network Centrality, Board Composition, and Corporate Social Performance. Journal of Business Ethics, 151(4), 997-1008. doi:10.1007/s10551-017-3566-7Mallin, C. A., & Michelon, G. (2011). Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. Accounting and Business Research, 41(2), 119-144. doi:10.1080/00014788.2011.550740Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21-S38. doi:10.1016/j.jebo.2014.03.001Merigó-Lindahl, J. M. (2012). Bibliometric Analysis of Business and Economics in the Web of Science. Studies in Fuzziness and Soft Computing, 3-17. doi:10.1007/978-3-642-30451-4_1Montiel, I., & Delgado-Ceballos, J. (2014). Defining and Measuring Corporate Sustainability. Organization & Environment, 27(2), 113-139. doi:10.1177/1086026614526413Nekhili, M., Nagati, H., Chtioui, T., & Nekhili, A. (2017). Gender-diverse board and the relevance of voluntary CSR reporting. International Review of Financial Analysis, 50, 81-100. doi:10.1016/j.irfa.2017.02.003Pucheta-Martínez, M. C., & Chiva-Ortells, C. (2018). The role of directors representing institutional ownership in sustainable development through corporate social responsibility reporting. Sustainable Development, 26(6), 835-846. doi:10.1002/sd.1853Rao, K., & Tilt, C. (2015). Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making. Journal of Business Ethics, 138(2), 327-347. doi:10.1007/s10551-015-2613-5SANDISON, A. (1989). DOCUMENTATION NOTE. Journal of Documentation, 45(1), 59-64. doi:10.1108/eb026839Sarkar, S., & Searcy, C. (2016). Zeitgeist or chameleon? A quantitative analysis of CSR definitions. Journal of Cleaner Production, 135, 1423-1435. doi:10.1016/j.jclepro.2016.06.157Sharif, M., & Rashid, K. (2013). Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan. Quality & Quantity, 48(5), 2501-2521. doi:10.1007/s11135-013-9903-8Shaukat, A., Qiu, Y., & Trojanowski, G. (2015). Board Attributes, Corporate Social Responsibility Strategy, and Corporate Environmental and Social Performance. Journal of Business Ethics, 135(3), 569-585. doi:10.1007/s10551-014-2460-9Veronica Siregar, S., & Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. 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Rethinking the accounting ethics education research in the post- COVID-19 context

[EN] Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global crisis. Therefore, the purpose of this study is to map the knowledge of accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial scandals in the Covid-19 context. A systematic literature review was performed on 31 empirical research published on the Scopus database for 1993 to 2020. This study also suggests new avenues and insights for future research by analysing the articles into three primary levels according to the scope (environmental, university, and individual), which would help to find the main focus of researchers and draw a clear picture of literature gap. Moreover, this study is the first by far to provide and discuss the key variables (gender, age, accounting ethics course) used by previous studies. The study findings help provide an overarching picture of the accounting ethics education patterns and trends to avoid falling into the same mistakes. In addition, these results draw potential future avenues to bridge the current literature void by presenting fruitful and indispensable directions for future research in the post-pandemic world. It also suggests multidimensional and in-depth insights for reforming the accounting ethics education pedagogy.Mardawi, Z.; Seguí-Mas, E.; Tormo-Carbó, G. (2021). Rethinking the accounting ethics education research in the post- COVID-19 context. Cogent Business & Management. 8(1):1-18. https://doi.org/10.1080/23311975.2021.1984627S1188

Does the Environment Matter? Mapping Academic Knowledge on Entrepreneurial Ecosystems in GEM

[EN] Environmental factors determine several features of society, but are becoming increasingly relevant in the entrepreneurship process. In recent years, entrepreneurship has been expanding worldwide and implies an exponential role of the environment. Accordingly, research into this phenomenon has also increased: contributions have rocketed, including increasingly complex and sophisticated analytical frameworks and empirical studies. This research aims to offer, through a bibliometric analysis, a comprehensive picture of research into entrepreneurial ecosystems using the Global Entrepreneurship Monitor database published in Web of Science journals during the period 2004-2016. A bibliometric analysis allows us to identify both the leading authors and journals that contribute to the progress made by the literature on entrepreneurial ecosystems. We expect our analysis to be useful to both junior and experienced scholars. The results show that the entrepreneurial ecosystems literature has a relatively high impact, as well as a high demand of related journals (an indicator about the quality of studies).Seguí-Mas, E.; Jiménez-Arribas, I.; Tormo-Carbó, G. (2018). Does the Environment Matter? Mapping Academic Knowledge on Entrepreneurial Ecosystems in GEM. Entrepreneurship Research Journal. 9(2):1-19. https://doi.org/10.1515/erj-2017-0170S1199

How effective are business ethics/CRS courses in higher education?

[EN] Concern is increasing worldwide for introducing dedicated courses on business ethics and Corporate Social Responsibility (CSR) in higher education curricula. In this study, awareness of business ethics is investigated from a sample of 307 undergraduate and postgraduate management students at a Polish university. This investigation aims at assessing management students' awareness of business ethics issues, focusing on the potential differences in such perceptions depending on previous business ethics/CSR courses taken. Surprisingly, our results do not match prior findings in the extant literature. Notably, in our sample, having taken previous courses on business ethics/CSR does not play a relevant role in students' ethical awareness. These findings stimulate further questions (e.g., considering business ethics/CSR course design and methodology issues) and challenges for future research.Tormo-Carbó, G.; Oltra, V.; Seguí-Mas, E.; Klimkiewicz, K. (2016). How effective are business ethics/CRS courses in higher education?. Procedia - Social and Behavioral Sciences. 228:567-574. doi:10.1016/j.sbspro.2016.07.08756757422

25 years of research on Accounting Ethics Education: What have we learned?

[ES] Tras 25 años del nacimiento como disciplina de la educación de la ética en la contabilidad, este estudio tiene como objetivo mapear el conocimiento existente en el campo mediante la realización de una revisión sistemática de la literatura de 21 investigaciones empíricas publicadas en la base de datos Scopus desde 1993 a 2018. En consecuencia, este estudio también sugiere nuevas vías y perspectivas para futuras investigaciones, estructurando los artículos en tres niveles principales de análisis: el ambiental, el universitario y el individual. El análisis utilizado ayuda a identificar los focos principales de la literatura, mostrando un estado todavía incipiente. Este estudio resulta novedoso en ser el primero en proporcionar y discutir las variables clave utilizadas en la literatura existente: el género, la edad y el haber cursado asignaturas de ética contable.[EN] This study aims to map the knowledge of accounting ethics education literature by conducting a systematic literature review of 21 empirical research published on the Scopus database for the period 1993 to 2018. This study also suggests new avenues and insights for future research by analyzing and classifying the articles into three main levels (environmental, university, and individual), which would help to find the main focus of researchers and draw a clear picture of literature gap. It is also by far the first study to provide and discuss the key variables (gender, age, accounting ethics course) used by previous studies.Dwekat, Z.; Seguí-Mas, E.; Tormo-Carbó, G. (2019). 25 años de investigación en educación de la ética en contabilidad: ¿Qué hemos aprendido?. Observatorio contable. (8):45-52. http://hdl.handle.net/10251/159987S4552

El fomento del emprendimiento desde la Universitat Politècnica de València: El caso-estudio de la Facultad de Administración y Dirección de Empresas

[EN] Currently the college graduates are facing a troubled labor market, with unemployment rate among those less than 25 years of 51.8% (EPA IV Trim 2014) becomes training and professional skills in a key factor for insertion into the Labour Market. One mechanism is the entrepreneurship, which manages to generate self-employment and strengthen the business. Since universities have emerged multitude of initiatives in this regard, among the best known are the star-up or spin-off, in which the knowledge and use of new technology is clearly present. But besides the support of these initiatives the Universitat Politècnica de València (UPV) is committed to the inclusion in the curriculum of transversal skills in entrepreneurship, thus giving students the tools necessary to successfully undertake and overcome the scarcity of employment predominant in Spain. Therefore, this study examines the mechanisms that are being in the UPV to provide students skills in entrepreneurship; in particular we analyze the case of the Faculty of Business Administration and Management (FADE-UPV).[ES] Actualmente los egresados universitarios se enfrentan a un convulso mercado laboral, con una tasa de paro, entre los menores de 25 años, del 51.8% (EPA IV Trimestre 2014) lo que convierte la formación y las competencias profesionales en un factor clave para su inserción en el mercado laboral. Uno de los mecanismos que mayor impulso está tomando es el emprendimiento, el cuál consigue generar autoempleo además de fortalecer el tejido empresarial.Desde las universidades han surgido multitud de iniciativas al respecto, entre las más conocidas están las start-up o las spin-off, en la que el conocimiento y el uso de nuevas tecnología está claramente presente. Pero además del apoyo a estas iniciativas la Universitat Politècnica de València (UPV) está apostando por la inclusión en los planes de estudio de competencias transversales en emprendimiento, dotando así a los estudiantes de las herramientas necesarias para emprender con éxito y sortear la escasez de empleo predominante en España.Por consiguiente, este estudio analiza los mecanismos que se están llevando a cado en la UPV para proporcionar a los estudiantes universitarios competencias en emprendimiento, más concretamente se describe el caso particular de la Facultad de Administración y Dirección de Empresas (FADE-UPV).Sarrión Viñes, F.; Seguí Mas, E.; Tormo Carbó, G. (2015). El fomento del emprendimiento desde la Universitat Politècnica de València: El caso-estudio de la Facultad de Administración y Dirección de Empresas. En In-Red 2015 - CONGRESO NACIONAL DE INNOVACIÓN EDUCATIVA Y DE DOCENCIA EN RED. Editorial Universitat Politècnica de València. https://doi.org/10.4995/INRED2015.2015.1637OC

Business ethics as a sustainability challenge: higher education implications

Recent financial scandals worldwide have intensified concern for business (and especially accounting) ethics. Hence, under an overall economic and social sustainability approach, it is crucial to improve the effectiveness of business ethics and corporate social responsibility (CSR) education, in terms of its impact on business students’ awareness of ethical issues. However, stand-alone business ethics/CSR courses are uncommon in Spanish universities. Accordingly, this paper aims at examining the influence of ethics courses on students’ awareness of business ethics in unfriendly environments. We test our hypotheses, through hierarchical regression, in a sample of 551 management students of a Spanish university. Our results suggest that business ethics/CSR courses increase awareness of the importance of ethics in: (i) business courses, (ii) recognizing accounting ethical implications, and (iii) workplace decisions. Our findings also show that a joint interactive effect of gender (female students) and age (older students) increases the impact of business ethics/CSR courses on students’ awareness of the importance of: (i) ethics in workplace decisions, and (ii) the recognition of accounting ethical implications. Our results also support the relevance of different learning styles and the convenience of adapting ethics/CSR teaching methods depending on students’ characteristics. Research and practical implications are derived from our findings

Analisis bibliométrico de la integración de la competencia “ética y responsabilidad profesional” en el ámbito de la docencia de la Dirección de Empresas

[EN] The global economic, ecological and social crisis leads to education to provide commitment regarding sustainable development and social responsibility. In recent years, business ethics is expanding worldwide, implying an exponential role of education (among other ways, developing generic competences within the curricula). Accordingly, research into this phenomenon has been also rising: contributions have rocketed, including increasingly complex and sophisticated analytical frameworks and empirical studies. This investigation offers, through bibliometric analysis, a comprehensive picture of empirical research on Business Ethics in Strategic Management Education published in Web of Science journals over the 1995-2017 period.[ES] La crisis económica, ambiental y social que hemos sufrido ha motivado a la educación a proporcionar compromisos respecto al desarrollo sostenible y la responsabilidad social. Así, en los últimos años el interés por la ética empresarial ha crecido en todo el mundo, trasladándose ese interés creciente también al campo de la educación (entre otras vías, en forma de desarrollo de competencias transversales en los estudios). Consiguientemente, la investigación de estas cuestiones ha ido también aumentando, incluyendo cada vez más complejos y marcos analíticos sofisticados y estudios empíricos. Esta investigación tiene como objetivo ofrecer, a través del análisis bibliométrico, un cuadro completo de la investigación empírica sobre ética empresarial en educación en dirección de empresas publicada en las revistas Web of Science durante el período 1995-2017.Seguí Mas, E.; Jiménez Arribas, I.; Tormo-Carbó, G. (2017). Analisis bibliométrico de la integración de la competencia “ética y responsabilidad profesional” en el ámbito de la docencia de la Dirección de Empresas. En In-Red 2017. III Congreso Nacional de innovación educativa y de docencia en red. Editorial Universitat Politècnica de València. 987-998. https://doi.org/10.4995/INRED2017.2017.6839OCS98799

Exploring Environmental Factors in the Icelandic Business Ethics Education

In close connection with the last global crisis, public debate on business ethics has intensified worldwide, particularly in apparently ethics-friendly environments such as Iceland because of political and corruption scandals. In this context, concern is increasing for enhancing business ethics in higher education curricula to improve ethical behavior of future business people. In this study, from a sample of 138 students of several Masters in Business Administration in an Icelandic university, the importance of Business Ethics is investigated. The aim of this paper is examining students’ overall perceptions of business ethics in friendly environments and, specifically, their views on the importance and objectives of Business Ethics Education. Our results show no significant (or weak) differences among students depending on individual and organizational factors. In comparison to the academic literature, this particularity can be due to environmental factors. Thus, ethics-friendly environments can be treated as contexts where general trends on students’ ethical attitudes are clearly visible. This fact places ethics-friendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards Business Ethics and the role of ethics courses in Masters in Business Administration curricula