Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study

Jorge, Manuel Larrán; Peña, Francisco Javier Andrades; Reyes, María José Muriel de los

doi:10.1080/09639284.2015.1051562

Cited by 20 publications

(5 citation statements)

References 62 publications

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“…As a result, the findings stated that a university is the most suitable place for lifelong learning and qualified to implement theoretical CSR (Muijen, 2004). Consistent with that statement, several Spanish studies have emphasized the positive impact of USR initiatives and their integration into curricula of universities (Albareda-Tiana et al , 2018; Andrades Peña et al , 2018; Cabedo et al , 2018; Larrán Jorge et al , 2015a). To enrich this conclusion, each nations' characteristics can focus on evaluation research, with some studies comparing the shift in education and research responsibility among universities of cross countries (Boarin et al , 2020; Holm et al , 2015; Ralph and Stubbs, 2014).…”

Section: Discussionmentioning

confidence: 63%

Review of empirical research on university social responsibility

Huang

2021

IJEM

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PurposeThis paper aims to systematically review the university social responsibility (USR) implementation from the empirical studies, which published during the period from 2004 to 2020.Design/methodology/approachThe bibliometric method has been employed to review prior empirical research on higher education social responsibility topics.FindingsThese synthesis results confirmed that USR initiatives as an excellent tool to attain sustainability and enhance university performance worldwide. Universities in developed nations underline paying more attention to the core values in the long-term; meanwhile, their counterparts in transitional countries to pay more attention to short-term activities by focusing on stakeholders.Research limitations/implicationsThe notable limitation is that in terms of the number of empirical papers employed as the data to analyze in this manuscript.Practical implicationsThis paper's findings have described the USR implementations and how well to define USR adoption from the empirical studies globally. Thus, it has theoretical implications in enriching the USR knowledge and providing useful guidance for universities, then recommend new research directions in the future for other scholars.Originality/valueThis research is an initial attempt to systematize studies on USR implementation in universities between developed countries and developing nations.

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Section: Discussionmentioning

confidence: 63%

Review of empirical research on university social responsibility

Huang

2021

IJEM

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“…Ample research on ethics education in accounting has already been conducted with the aim of improving it, nevertheless, the lack of ethics topics in educational process still persists. Larrán Jorge et al ( 2015 ) researched whether accounting programs integrated ethics or corporate social responsibility as a stand-alone course. The result shows that only half of the business schools in the sample offer at least one such course.…”

Section: Resultsmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

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“…However, other studies show a negative relationship [55,56]. A positive relationship between corporate social responsibility and a firm's performance is also supported by recent studies [57,58]. These inconclusive results can lead scholars to undertake more investigation of corporate social responsibility to construct and test more hypotheses regarding the issue.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 84%

Why Socially Responsible? Determinant Factors of Organizational Performance: Case of Dangote Cement Factory in Ethiopia

2021

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The main purpose of this study is to examine the effect of corporate social responsibility on the organizational performance of the Dangote cement factory in Ethiopia. In order to achieve the research objectives, the authors adopted both a descriptive and explanatory research design. Structured questionnaires were used to gather data from the targeted group of the study, where the probability and non-probability sampling technique was employed to draw a sample of 179. The collected data were presented and analyzed using the SPSS (version 20) statistical software package. A multiple linear regression model was applied to see the effect of CSR on organizational performance. The study showed that philanthropic activities, ethical activities, and legal activities affect organizational performance, have a positive relationship, and are statistically significant at a 1% confidence interval. It was concluded that for the existence of business industries, the community relation is key to ensuring a conducive atmosphere for the business to succeed.

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Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study

Cited by 20 publications

References 62 publications

Review of empirical research on university social responsibility

Review of empirical research on university social responsibility

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Why Socially Responsible? Determinant Factors of Organizational Performance: Case of Dangote Cement Factory in Ethiopia

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