Las singularidades del capital humano de las cooperativas como elementos caracterizadores de su capital intelectual

Over the last decade, business literature has identified knowledge management as one of the key tools in managing a modern company. In this regard, it is possible to identify, measure and manage the critical intangibles in a company by means of intellectual capital statements that can provide the management with important information on where value lies and its evolution over time. Being a special type of companies, the human capital of cooperatives has its own particular characteristics. Therefore, because of their intrinsic values, the way their capital is structured, their recruitment policies, etc. their specific nature is worthy of study. By identifying the features of the human capital in a cooperative it is possible to better define its business strategy, based on the critical resources and capabilities in its area of business. By carrying out a case study of a credit cooperative this article therefore attempts to identify and reach conclusions regarding the competitive advantages of cooperatives in terms of the most import resource of any business: people.Coopératives, intangibles, capital humain, capital intellectuel, gestion de la connaissance.

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

Reflexions sobre l’economia valenciana: II Workshop d’Economia Valenciana

II Workshop d’Economia Valenciana, celebrat a la Universitat Jaume I de Castelló l'any 2017

Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations

[EN] The relevance of sustainability reporting has greatly increased in recent decades, but the need to gain credibility has promoted companies to adopt assurance on sustainability reports. Prior research has analyzed these practices among stock companies. However, very few efforts have been made to develop a non-stock firm perspective. Social enterprises (e.g. cooperatives) have a special link with sustainability. Given the lack of previous studies, we aimed to analyze sustainability reporting and assurance among top cooperative and mutual organizations to find out whether adoption of reporting and assurance, and choice of assuror, were associated with factors country and sector. Our findings indicated that the cooperative and mutual organizations domiciled in stakeholder-orientated countries were more likely to adopt sustainability reporting and assurance, and to choose an accountant as their assurance provider. It seems that adoption of sustainability reporting and choice of assuror is associated with sector, with organizations in more sensitive sectors more likely to issue sustainability reports, and to hire non-accounting providers.Bollas-Araya, HM.; Polo-Garrido, F.; Seguí-Mas, E. (2016). Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations. Journal of Co-operative Accounting and Reporting. 4(1):59-78. http://hdl.handle.net/10251/108344S59784

Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations

[EN] Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a result, some companies subject their CSR reports to an assurance process. Several studies have analysed CSR reporting and assurance among stock companies, but few authors have developed a non-stock firm perspective. Given the shortage of prior research, we analyse these practices, focusing on cooperative and mutual organisations because, as social enterprises, they have a special link with CSR, and they represent another kind of firm with different transaction costs. By combining statistical and content analysis methods, we aim to identify the determinants that influence the adoption of CSR reporting and assurance, the choice of assuror and the quality of assurance statements. The findings reveal that size is positively but non-linearly related to reporting, while country and sector significantly affect the adoption of reporting and assurance. Assurance statements substantially differ across providers and their quality depends on size, sector and assuror, exhibiting interactions between size and assuror and between sector and assuror.The authors would like to thank the Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) of Saint Mary’s University (Research Grant 2014), for their financial support for this research.Bollas-Araya, HM.; Polo-Garrido, F.; Seguí-Mas, E. (2018). Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations. Australian Accounting Review. https://doi.org/10.1111/auar.1224

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

Features of business capital of credit cooperatives through the Delphi analysis

Las cooperativas de crédito, organizaciones singulares en nuestro sistema financiero, poseen intangibles de características particulares. Así, los valores de la cooperativa y de sus miembros, la estructuración del capital, las actitudes del personal o su proximidad a los clientes de su ámbito operativo les confieren unas características específicas que merecen ser estudiadas para gestionar sus ventajas competitivas y ofrecer información relevante para la toma de decisiones. Mediante el análisis Delphi, este trabajo trata de identificar las singularidades del business capital de estas entidades. Las singularidades del sector cooperativo de crédito muestran que dentro de los intangibles relacionales éstas entidades tienen debilidades significativas en aquellos más ligados al negocio bancario. El business capital representa el conjunto de intangibles críticos en el negocio financiero y -por ello- las cooperativas de crédito necesitan desarrollar políticas que permitan corregir sus debilidades y competir en la exigente industria bancaria actual.Business Capital has constantly been used to explain the beneficial impact that some banking companies have on the economic development. Credit cooperatives, which are singular in our financial system, posses certain assets with their own features. Thus, corporate reputation, social relationships and interaction with public administration and media shape credit unions in such a way that it is worth to be studied. By means of Delphi analysis this work identifies the singularities of business capital in credit cooperatives. Among these specialties are remarkable the proximity and members’ participation (strength) and their reputation (weakness). Intangible business assets stand for a high value in credit cooperatives, especially with regard to the proximity. In order to foster business capital in credit cooperatives it is key to enhance their financial services and alliance policy.Escuela de Estudios CooperativosFac. de Ciencias Económicas y EmpresarialesTRUEpu

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