María José Muriel de los Reyes

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

This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012-2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are incorporating ethics and corporate social responsibility (CSR) stand-alone courses. The findings of this study do not offer a very optimistic outlook on the extent to which the accounting and auditing top masters ranked by the Eduniversal ratings are offering stand-alone courses related to ethics and CSR. Also, the findings suggest that the presence of ethics and CSR stand-alone subjects in the accounting and auditing masters analyzed is partially explained by the size and the cultural influence exerted by the geographical location.Abstract This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012–2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are incorporating ethics and corporate social responsibility (CSR) stand-alone courses. The findings of this study do not offer a very optimistic outlook on the extent to which the accounting and auditing top masters ranked by the Eduniversal ratings are offering stand-alone courses related to ethics and CSR. Also, the findings suggest that the presence of ethics and CSR stand-alone subjects in the accounting and auditing masters analyzed is partially explained by the size and the cultural influence exerted by the geographical location.

Analysing the incorporation of sustainability themes into the university curricula: a case study of a Spanish public university

From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which univ...ABSTRACT From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which universities are incorporating sustainability themes into their curricula. In view of such considerations, this article examines the extent to which sustainability themes are being incorporated into the curricula of a Spanish public university strongly committed to signing sustainability policies and declarations. In addition, this study analyses the main barriers to the incorporation of sustainability themes into the curricula of this university. To accomplish this task, this article uses different methodological instruments over three phases through a case study approach. The findings of this study suggest how the university examined has many difficulties in incorporating, holistically or separately, sustainability themes in its formal courses despite having so many policies, regulations and a commitment to sustainability.

Analysing the inclusion of stand-alone courses on ethics and CSR: A study of the MBA curricula of the Financial Times top-ranked business schools

This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alone courses on ethics and CSR. Also, the paper provides a comparative analysis in two ways: one comparison aims to analyse how the presence of ethics and CSR stand-alone courses in the MBA programmes over the past 10 years has evolved, and the other comparison seeks to explore whether there are differences between different rankings with regard to the inclusion of ethics and CSR stand-alone courses in the MBA curricula.,A Web content analysis was conducted on the curricula of 92 of the top 100 global MBA programmes ranked by the Financial Times in their 2013 ratings.,The findings show that there is a trend towards the inclusion of stand-alone courses on CSR and ethics as electives. Empirically, the findings suggest that the presence of ethics and CSR elective stand-alone subjects in the MBA programmes is explained by the following variables: public/private, business school’s accreditation and cultural influence. Comparatively, the findings suggest that requiring CSR and business ethics stand-alone courses in the MBA programmes ranked by the Financial Times have not increased over the past 10 years. In addition, when we have compared the results of this study with other rankings, we have appreciated that there are important differences between top MBA programmes in accordance with the aims and scope of rankings.,The findings of this study seem to suggest that business schools included in the Financial Times ranking have not changed their view based on a shareholder approach, which is focused on providing an economics-centred training.