Competence "ethical commitment" in university teaching plans in the areas of economics and business: a proposed evaluation model

El presente trabajo pretende aportar algo de luz al actual debate sobre la incorporación de la enseñanza de la ética al diseño de los contenidos de las asignaturas relacionadas con las áreas de empresa y economía. En este contexto, algunas universidades se han planteado el reto de enseñar conocimientos éticos a partir de seminarios concentrados en alguna asignatura del plan docente con presupuestos algo lejanos al realizado en este estudio. En este sentido, planteamos aquí una propuesta para llenar de contenido y sentido la competencia “compromiso ético” recogida –como competencia transversal– en los programas de las asignaturas en los actuales planes docentes. En concreto, el artículo trata de mostrar un proceso para enseñar ética en las aulas a través de la información generada por las sentencias publicadas por el Poder Judicial en España. Se propone así una guía de actuación que va más allá de aplicación técnica de teorías y prácticas empresariales. Las herramientas formativas que se ponen a disposición del docente y el estudiante tienen como finalidad debatir sobre las consecuencias éticas que lleva consigo la correcta aplicación de los conocimientos técnicos adquiridos en cada una de las asignaturas impartidas.The present work aims to bring some light to the current debate on the incorporation of the teaching of ethics to design the contents of the subjects related to the areas of business and economics. In this context, some universities have raised the challenge of teaching ethical knowledge from seminars focused on a subject teacher includes in the annual teaching planning with propositions so far from the present work. In this sense, we propose in this paper a proposal to give substance and meaning to the competence “ethical commitment” –transversal competences– in subjects programs in current teaching plans. Specifically, the article attempts to show a process for teaching ethics in the classroom through the information generated by the judgments issued by the judiciary in Spain. It proposes an action guide that goes beyond technical application of theories and business practices. The training tools available to the teacher and student try to discuss the ethical implications of their correct application of knowledge learning in each of the subjects taught.peerReviewe

Teaching ethics through court judgments in finance, accounting, economics and business

El entorno actual de corrupción empresarial y financiera en España ha aumentado en los últimos años. Para reducir el alcance de este problema, el Código Penal español (L.O. 1/2015) ha introducido códigos de conducta y ética para fomentar una nueva cultura de respeto a las leyes de las empresas y los empleados. Un Grupo de Innovación Educativa de la Universidad de Extremadura ha propuesto un modelo transversal para estudiar ética, en un esfuerzo por abordar las preocupaciones sobre las consecuencias de actos ilegales en la sociedad y las empresas. Los estudiantes de negocios, finanzas y contabilidad deben practicar la toma de decisiones éticas a través de juicios judiciales para desarrollar "competencias éticas". Estas competencias se incluyen en el Espacio Europeo de Educación Superior y en la Educación Universitaria Oficial en España, específicamente en el Real Decreto 1393/2007, de 29 de octubre, a través de competencias transversales dentro de los programas académicos. Los resultados del estudio muestran que un alto porcentaje de estudiantes valida esta metodología como una forma de mejorar las habilidades de toma de decisiones éticas en la Universidad que se aplicará a las prácticas comerciales futuras.The current environment of business and financial corruption in Spain has increased in recent years. In order to reduce the scope of this problem, the Spanish Criminal Code (L.O. 1/2015) has introduced codes of conduct and ethics to encourage a new culture of respecting laws for companies and employees. An Educational Innovation Group at the University of Extremadura has proposed a cross-sectional model to study ethics, in an effort to address concerns about the consequences of illegal acts in society and companies. Students in Business, Finance and Accounting are required to practice ethical decision-making through court judgments in order to develop “ethical competences”. These competences are included in the European Higher Education Area and the Official University Education in Spain, specifically in the Royal Decree 1393/2007, of 29 October through cross-sectional competences within the academic programmes. The results of the study show that a high percentage of students validate this methodology as a way of improving ethical decision-making skills at University that will be applied to future business practices.• Junta de Extremadura y Fondos FEDER. AyudapeerReviewe

Willingness to Comply with Corporate Law: An Interdisciplinary Teaching Method in Higher Education

Using an innovation training project, an interdisciplinary cross-sectional teaching strategy was developed to enhance students’ willingness to comply with the law. Thirty-five business, finance and accounting teachers examined the effects of ethical education on 484 university students’ willingness to comply with corporate law. Ethical education was based on building students’ ethical decisions on three court judgments in the new Spanish Corporate Governance Code. The ethical training was carried out by developing and applying social justice counter arguments. This perspective allowed students to imagine what decisions other person could have taken if they had managed the company ethically. The results suggest that ethics education in higher education can improve the willingness to comply the law. This methodology can be applied to interdisciplinary departments teaching ethics in business, finance and accounting

Are rural accommodation employees able to aspire to transcendent happiness in their work? An exploratory model

In this paper, we aim to propose formulas based on indicators to develop the transcendent happiness of employees in the tourism industry. Specifically, three factors are proposed as determinants of transcendence happiness (THP): corporate culture (CO), internal communication (IC), and employee-centered personnel management (EPM). To this end, a model proposes to help guide employees in the tourism industry toward happiness. From a sample of 443 employees in tourist accommodations in Spain, we explore the feasibility of an SEMPLS model based on already validated scales. Our results show, on the one hand, the critical role of organisational culture in the pursuit of employee happiness and, on the other hand, the mediating effect of internal communication between personnel management and transcendent happiness. This ground-breaking study fills two gaps in the current happiness management literature. The first is considering transcendent happiness as an innovative key to corporate governance. It requires a corporate culture that fosters all human capital’s personal growth and work-related well-being. In addition, secondly, to demonstrate that the variables of internal communication and passion at work positively influence the transcendental happiness of internal customers in rural establishments. Between internal communication and personnel management based on the employee’s growth, the organisational culture has the most significant impact not only on personnel management but also on the achievement of the happiness of private employees. To this end, rural accommodations should design organisational patterns based on codes of conduct in the social relations between employees and manager

Religious travellers' improved attitude towards nature

La peregrinación es una de las formas más antiguas de turismo. Hoy en día, se está convirtiendo en un fenómeno de masas que puede conducir a graves problemas de degradación ambiental en sitios valiosos. En este trabajo, hemos analizado mediante un modelo de ecuación estructural cómo la conciencia religiosa se inspira en la religiosidad / espiritualidad de cada peregrino. Podría predecir sus efectos en los turistas con respecto a una actitud mejorada (es decir, sensibilizada y más sostenible) hacia la naturaleza. El estudio se llevó a cabo en Guadalupe, España, que es un destino de peregrinación comúnmente conocido desde 1389. Se encuestó a un total de 203 visitantes utilizando un cuestionario compuesto por 16 preguntas, divididas en 4 dimensiones (actitudes enriquecidas hacia la naturaleza, conciencia religiosa, desarrollo sostenible y desarrollo humano ambiental), que se utilizaron como construcciones en el modelo. Los resultados mostraron cómo la conciencia religiosa influye positivamente en el desarrollo sostenible (β = 0.657, t = 11.306) y el desarrollo humano ambiental (β = 0.566, t = 8.255) explicando el 75.6% de las actitudes más sensibles de los viajeros religiosos hacia la naturaleza. Nuestros hallazgos sugieren que aún se necesita una investigación más profunda, sobre el papel desempeñado por la religiosidad como una semilla para fomentar la sostenibilidad.Pilgrimage is one of the most ancient forms of tourism. Nowadays, it is becoming a mass phenomenon that can lead to serious problems of environmental degradation in valuable sites. In this work, we have analysed by means of a structural equation model how religious consciousness is inspired in the religiosity/spirituality of each pilgrim. It could predict its effects on tourists regarding an improved (i.e., sensitised and more sustainable) attitude towards nature. The study was carried out in Guadalupe, Spain, which is a commonly known pilgrimage destination since 1389. A total of 203 visitors were surveyed using a questionnaire composed of 16 questions, divided into 4 dimensions (enriched attitudes toward nature, religious consciousness, sustainable development, and environmental human development), which were used as constructs in the model. The results showed how religious consciousness positively influences sustainable development (β = 0.657, t = 11.306) and environmental human development (β = 0.566, t = 8.255) explaining 75.6% of religious travellers’ more sensitive attitudes towards nature. Our findings suggest that a deeper research, on the role played by religiosity as a seed of fostering sustainability, is still needed.• Research Institute for Sustainable Territorial Development (INTERRA). Patrocinio • Universidad de Extremadura. AyudapeerReviewe

Religious experiences of travellers visiting the Royal Monastery of Santa Maria de Guadalupe (Spain)

El Real Monasterio de Guadalupe ha sido uno de los destinos religiosos más importantes de España desde el siglo XIV, cuando se encontró la escultura de madera negra de la Virgen María (esculpida en el siglo I d. C.). Fue declarado Patrimonio de la Humanidad por la Organización de las Naciones Unidas para la Educación, la Ciencia y la Cultura (UNESCO) en 1993 y actualmente es un turismo atracción de interés internacional. Es visitado por más de 60,000 turistas anualmente, incluidos peregrinos y otras personas interesadas en el patrimonio cultural y natural de la zona. El objetivo de este estudio fue descifrar las formas en que los turistas experimentan la religiosidad con diferentes motivaciones, es decir, para comprender mejor cómo la religión está vinculada al turismo a través de nociones encarnadas de la piedad en diferentes modalidades de turismo. Se entrevistó a un total de 242 visitantes en el verano de 2017. Se les preguntó sobre las principales motivaciones para sus visitas, que se clasificaron en cinco grupos (razones religiosas, culturales, ambientales, sociales y educativas) y se utilizaron como variables latentes en un modelo de ecuación estructural de camino (SEM). El modelo mostró un fuerte poder predictivo (R2 = 87.5%) informando una influencia positiva significativa de las motivaciones religiosas, culturales y ambientales en el turismo religioso en esta región.The Royal Monastery of Guadalupe has been one of the most important religious destinations in Spain since the 14th century, when the black wooden sculpture of the Virgin Mary (sculpted in the 1st century AD) was found. It was declared a World Heritage Site by United Nations Educational, Scientific and Cultural organization (UNESCO) in 1993 and is presently a tourism attraction of international interest. It is visited by more than 60,000 tourists annually, including pilgrims and other people interested in the cultural and natural heritage of the area. The aim of this study was to decipher ways that religiousness is experienced by tourists with different motivations, i.e., to better understand how religion is linked to tourism through embodied notions of godliness in different modalities of tourism. A total of 242 visitors were interviewed in the summer of 2017. They were asked about the main motivations for their visits, which were classified into five groups (religious, cultural, environmental, social, and educational reasons) and used as latent variables in a path structural equation model (SEM). The model showed strong predictive power (R2 = 87.5%) reporting a significant positive influence of religious, cultural, and environmental motivations on religious tourism in this region.peerReviewe

Human aspects of water management at impoverished settlements. The case of Doornkop, Soweto

Since 1996, the South African government has undertaken a considerable project to fulfil the proclaimed right of citizens to access sufficient water and sanitation (Government of South Africa, 1996) through traditional water management and water governance. However, democracy has not yet provided significant improvements to informal dwellers. Doornkop (Soweto) is a clear example of a community fighting for its rights to access clean water and adequate wastewater sanitation systems. Beyond traditional water management and social and environmental water governance, an ethical view of managing water policies through principles of “human dignity” and “human equality” has arisen in order to provide basic water services. Equal opportunities to manage water are provided, analysing the impact of the principles of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) upon South African informal communities through the implementation of human water governance. The objectives of the study ascertain if those two principles are relevant to improve the community’s living conditions as well as to positively affect the “Principles of water governance” and the “Water principles”. With this aim, a case study was set up at Doornkop (Soweto), in which 416 informal dwellers among a relocated group, a tenure group and a squatter group were tested through the Smart PLS method. Results showed that water services can be highly improved through human water management, a model that can be applied to other underdeveloped areas in the world

What role does corporate governance play in the intention to use cloud computing technology?

This paper aims to investigate the factors which promote the adoption of cloud-based technology. It strives for a better understanding of the impact of corporate governance on the adoption of this technology. This study concentrated on executives in companies where the use of cloud computing may give a competitive advantage. The main contribution of this work is to propose a model for the influence of corporate governance and other factors that determine the adoption of this technology. A questionnaire was prepared after taking into consideration the reviewed literature. The sample consisted of 164 technology companies from Southern Spain that already use the new economic models for digital solutions. The methodology used to analyze the structural model was the Structural Equation Model (SEM). The results of the survey showed the influence of Corporate Governance and the procedures and practices of the organization on the adoption of cloud computing and the associated business model. This study aims to point out the importance of corporate support and Knowledge Management for the correct and successful adoption of this technology and to show the effects on the new business model of billing for the use of available resources. View Full-Tex

La competencia “compromiso ético” en los planes docentes universitarios en materias de economía y empresa: propuesta de un modelo de evaluación

El presente trabajo pretende aportar algo de luz al actual debate sobre la incorporación de la enseñanza de la ética al diseño de los contenidos de las asignaturas relacionadas con las áreas de empresa y economía. En este contexto, algunas universidades se han planteado el reto de enseñar conocimientos éticos a partir de seminarios concentrados en alguna asignatura del plan docente con presupuestos algo lejanos al realizado en este estudio. En este sentido, planteamos aquí una propuesta para llenar de contenido y sentido la competencia “compromiso ético” recogida –como competencia transversal– en los programas de las asignaturas en los actuales planes docentes. En concreto, el artículo trata de mostrar un proceso para enseñar ética en las aulas a través de la información generada por las sentencias publicadas por el Poder Judicial en España. Se propone así una guía de actuación que va más allá de aplicación técnica de teorías y prácticas empresariales. Las herramientas formativas que se ponen a disposición del docente y el estudiante tienen como finalidad debatir sobre las consecuencias éticas que lleva consigo la correcta aplicación de los conocimientos técnicos adquiridos en cada una de las asignaturas impartidas

Price, virtues, principles: how to discern what inspires best practices in water management? a case study about small farmers in the Yucatan Peninsula of Mexico

Mejorar los usos del agua entre los pequeños agricultores en un área con escasez como la península de Yucatán en México es una tarea compleja. A pesar de los intentos del gobierno para hacer cumplir los reglamentos y la cuestión de la posibilidad de ajuste de precios, el mal uso de este recurso escaso, continúa. La mayoría de los agricultores son, en el mejor de los casos, motivados para aspirar a un nivel mínimo de cumplimiento, con muy pocos tratando de participar en mejores prácticas. Este artículo pretende hacer una propuesta sobre los pilotos idóneos para inspirar las mejores prácticas en un esfuerzo para mejorar el uso de la gestión del agua en la zona. Se propone que una virtud ética explícita, desde la acción de generar una actitud de respeto hacia el agua, fundada en tres principios clave (participación, hidrosolidaridad y participación activa). Esta es la mejor solución para Yucatán. Esta hipótesis es el resultado del desarrollo de una metodología basada en la regresión de los mínimos cuadrados parciales (PLS), según SEM (Structural Equation Modeling), que podrían reproducirse en cualquier lugar para determinar qué medidas se adaptan mejor en un contexto determinado. Con un tamaño pequeño de la muestra, esta investigación comprueba qué se requiere para lograr las mejores prácticas con respecto a la gestión del agua en esa área en particular.Improving water practices among small farmers in a water scarce area like the Yucatan Peninsula in Mexico is a complex task. Despite government attempts to enforce regulations and question the possibility of adjusting prices, the misuse of this scarce resource continues. Most farmers are, at best, motivated to aim for a minimum level of compliance, with very few striving to engage in best practices. This article seeks to make a proposal about the best drivers for inspiring best practices in an effort to improve the use of water management in the area. It proposes that a virtue ethics approach that explicitly focuses on the cultivation of an attitude of respect for water founded on three key principles (participation, hydrosolidarity and proactive engagement) is the best solution for Yucatan. This hypothesis is the result of developing a singular methodology based on Partial Least Squares (PLS), according to structural equation modeling (SEM), that could be replicated anywhere to ascertain which measures are best suited in a particular context. Using a small sample size, this research ascertains what is required to achieve best practices with regards to the management of water in that particular area.Proyecto Europeo IRSES-GA-ECODRY-2013-612686 y del Instituto Nacional del Agua (CONAGUA)peerReviewe