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ERIC Number: EJ1107430
Record Type: Journal
Publication Date: 2015
Pages: 22
Abstractor: As Provided
ISSN: ISSN-0963-9284
Factors Influencing the Presence of Ethics and CSR Stand-Alone Courses in the Accounting Masters Curricula: An International Study
Larrán Jorge, Manuel; Andrades Peña, Francisco Javier; Muriel de los Reyes, María José
Accounting Education, v24 n5 p361-382 2015
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.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Africa; Asia; Europe; North America
Grant or Contract Numbers: N/A