The aim of this work is to analyse the effect of gender and ethical training received on the sensitivity of university teachers towards the inclusion of ethics in graduate business studies. To this end, a study has been carried out that uses four ethical sensitivity indicators for teachers: their opinion about the need to include ethics in the world of business, their opinion about the need to include ethics in University education involving business studies, the current integration of ethics by (...) teachers in the subjects they teach, and whether they intend to increase the time set aside for ethics in those subjects in the future. Results suggest that the ethical training received by teachers has a significant influence on their sensitivity towards the inclusion of ethics in graduate studies and the introduction of ethical aspects in their classes. Conversely, the results do not enable us to draw the conclusion that gender is a significant variable in terms of sensitivity towards the inclusion of ethics in the university education of business students. This work is of special relevance because it adds to the extremely limited amount of literature available on variables that may explain the attitude of teachers towards the integration of ethics in higher education, by supporting the thesis defended by many authors of the positive effect of ethical training on an improvement in sensitivity and ethical judgement. (shrink)

Ethical climate in organisations has been studied widely and its influence on ethical behaviour has been documented. However, little is known about the ethical climate at university context and about its antecedents. Universities are social change institutions and their ethical climate could influence the ethical behaviour of future economic, social and political leaders. The current study analyses the perceived ethical climate in Business Studies Higher Education Institutions in Spain and whether university’s ownership, size and signing up for international initiatives influence (...) it. The study is based on survey responses of 385 lecturers of Spanish Business Studies Faculties to an ethical climate questionnaire and on survey responses of 33 Business Studies Deans to a questionnaire related to the commitment to ethics and social responsibility in each Faculty. An exploratory factor analysis has been used as well as ANOVA tests and lineal regressions. The results reveal the predominance of an instrumental ethical climate in Spanish Business Faculties, an ethical climate that does not promote ethical behaviour or organisational commitment among its members. The results also confirm the significant influence of university’s ownership and signing up for Principles for Responsible Management Education on the ethical climate in Business Higher Education institutions. This study advances the understanding of the ethical climate in Business Studies institutions, and suggests measures to be taken by university managers in order to improve ethical judgment and behaviour of the university community. (shrink)

The main purpose of this article is to analyse one aspect of Spanish business ethics: the role of the transparency and quality of the economic and financial information given to meet the demands and requirements of shareholders. To that end we concentrate firstly on analysing the Spanish capital market and the situation of shareholders prior to the publication in February 1988 of the Code of Best Practice for Spanish Companies, drawn up by a Special Committee created at the request of (...) the Ministry of Economy and Finance. We analyse the importance of the behaviour and actions of three groups which are fundamental to assuring quality and transparency of information: those who prepare financial statements, the Board of Directors (particularly the Audit Committee) and the external auditors. Finally, we look at the possible consequences of the Code of Best Practice on Spanish business ethics. (shrink)

Ethical climate in organisations has been studied widely and its influence on ethical behaviour has been documented. However, little is known about the ethical climate at university context and about its antecedents. Universities are social change institutions and their ethical climate could influence the ethical behaviour of future economic, social and political leaders. The current study analyses the perceived ethical climate in Business Studies Higher Education Institutions in Spain and whether university’s ownership, size and signing up for international initiatives influence (...) it. The study is based on survey responses of 385 lecturers of Spanish Business Studies Faculties to an ethical climate questionnaire and on survey responses of 33 Business Studies Deans to a questionnaire related to the commitment to ethics and social responsibility in each Faculty. An exploratory factor analysis has been used as well as ANOVA tests and lineal regressions. The results reveal the predominance of an instrumental ethical climate in Spanish Business Faculties, an ethical climate that does not promote ethical behaviour or organisational commitment among its members. The results also confirm the significant influence of university’s ownership and signing up for Principles for Responsible Management Education on the ethical climate in Business Higher Education institutions. This study advances the understanding of the ethical climate in Business Studies institutions, and suggests measures to be taken by university managers in order to improve ethical judgment and behaviour of the university community. (shrink)