Purpose Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the extent of the CEO’s detachment from the stockholder-oriented logic and attachment to the stakeholder-oriented logic). Design/methodology/approach First, a survey was sent to CEOs of large unlisted Belgian companies. Its intention was to assess CEOs’ ethical ideology along the idealism and relativism dimensions and their perceptions on the importance of CSR (PRESOR-detachment-from-stockholder view; PRESOR-attachment-to-stakeholder view), and to gather some demographics. Second, a content analysis of corporate websites was conducted so as to classify companies as being either CSR disclosing or non-disclosing. Third, the annual accounts of these corporations were investigated and follow-up phone calls were conducted to obtain data on managerial discretion (MD). Findings CEOs’ ethical ideology influences the degree to which they detach from the stockholder-oriented logic and attach to the stakeholder-oriented logic. Moreover, when MD is high, the degree of these CEOs’ attachment to the stakeholder-oriented logic is the factor that influences the presence of CSR disclosure on their corporate websites. Finally, CEO’s idealism indirectly influences the presence of CSR disclosure through the effect of idealism on the degree to which CEOs attach to the stakeholder-oriented logic. Originality/value This paper shows that, when MD is high, CEOs’ values and perceptions influence CSR disclosure decisions. This study thereby enhances our knowledge regarding the internal drivers of CSR disclosure practices and offers UET as a lens through which the importance of CEOs’ personal characteristics in the decision-making process might be further explored.

Design Thinking is trendy in engineering and management educational settings. Some researchers link Design Thinking to the 21st century skills which are highly demanded by industry. In this paper we set the following research questions: 1) What are the characteristics and dimensions of Design Thinking? 2) What skills have been assessed on undergraduate or graduate students as a result of a Design Thinking intervention? 3) What are the ways to develop Design Thinking in education?There is no recent literature review about Design Thinking in engineering and management Higher Education. The purpose of this work is to bring a state-of-the-art of this topic, answering the proposed research questions. A scoping review was carried out building on the literature from the last 10 years as indexed in the 'Web of Science' database, usingThe results show that: (1) There is no agreement for a clear definition of Design Thinking; nevertheless, there are two main ways of depicting it; (2) Only 20 studies out of 79 assess the impact on students as a result of an intervention. It was found around 20 skills, 7 learning outcomes and 5 attitudes, which were assessed. (3) Overall, some authors present ways to develop Design Thinking such as analogies, reflection, physical models, storytelling, among others.Though Design Thinking is presenting as a promising agenda for curriculum design attaining new goals for education, the results stress the need for more empirical robust arguments and evidencebased assessment because most of the research is still based on anecdotal testimonies; otherwise it could become just another fad. The paper provides avenues for future research.

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

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University students were evaluated about financial literacy (FL) with a customized survey based on the contributions of many research studies including the OECD toolkit. Demographic and socioeconomic variables were related to three dimensions of FL, financial knowledge (FK), financial behavior (FB) and financial attitude (FA) as the content of this survey. Students with better financial background reached better FL scores and students without this background, but strong numeracy formation obtained the maximum Fk score as well. The FL valuation index is proposed as the simple average of the addition points in every dimension listed. This document pretends to share the principal findings to extend the discussion and enhance the results, to be used by policymakers as an essential contribution to the FL subject in Ecuador.