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

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

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.

Suggested Citation

  • Manuel Larrán Jorge & Francisco Javier Andrades Peña & María José Muriel de los Reyes, 2015. "Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study," Accounting Education, Taylor & Francis Journals, vol. 24(5), pages 361-382, October.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:361-382
    DOI: 10.1080/09639284.2015.1051562
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    References listed on IDEAS

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    1. Rakesh Khurana, 2007. "Introduction to From Higher Aims to Hired Hands The Social Transformation of American Business Schools and the Unfulfilled Promise of Management as a Profession," Introductory Chapters, in: From Higher Aims to Hired Hands The Social Transformation of American Business Schools and the Unfulfilled Promise of Management as a Profession, Princeton University Press.
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    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    2. Anna Dunay & Abebe Ayalew & Gemechu Abdissa, 2021. "Why Socially Responsible? Determinant Factors of Organizational Performance: Case of Dangote Cement Factory in Ethiopia," Sustainability, MDPI, vol. 13(9), pages 1-23, April.
    3. Mahalaxmi Adhikariparajuli & Abeer Hassan & Benedetta Siboni, 2021. "CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-23, January.
    4. Hsu, Feng-Jui & Chen, Sheng-Hung, 2021. "US quantitative easing and firm’s default risk: The role of Corporate Social Responsibility (CSR)," The Quarterly Review of Economics and Finance, Elsevier, vol. 80(C), pages 650-664.
    5. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    6. Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 196-205.

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