Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board characteristics
[EN] Drawing on the complexity theory and responding to the recent calls to use such creative methods that mix between a quantitative and qualitative approach. Therefore, this study fills the literature gap, adding novelties, showing evidence from the unexplored (or underexplored) European context and, consequently, shedding light to inconclusive results in previous research concerning the effect of audit committee (AC) and board characteristics on corporate social responsibility (CSR) disclosure by applying a novel research methodology: the fuzzy set qualitative comparative analysis. The data were collected from Eikon database for a sample of the top 69 non¿financial European companies (ba…
Bibliometric analysis of the international literature on open innovation and absorptive capacity
Objecte: Comprovar si existeix, i si ha estat estudiada o demostrada, l’estreta relació, suggerida per alguns autors, entre innovació oberta i capacitat d’absorció. Disseny/metodologia: Anàlisi bibliomètrica sobre la Web of Science de la literatura internacional on es tracten ambdós termes simultàniament. Aportacions i resultats: S’ha demostrat que és un camp de creixent interès i que existeix una estreta relació entre innovació oberta i capacitat d’absorció. Limitacions: Els biaixos propis de utilitzar la base de dades elegida i els criteris de selecció aplicats fan possible la no inclusió d’algun article significatiu. Implicacions pràctiques: Conèixer que la capacitat d’absorció té relaci…
How Effective are Business Ethics/CSR Courses in Higher Education?
AbstractConcern is increasing worldwide for introducing dedicated courses on business ethics and Corporate Social Responsibility (CSR) in higher education curricula. In this study, awareness of business ethics is investigated from a sample of 307 undergraduate and postgraduate management students at a Polish university. This investigation aims at assessing management students’ awareness of business ethics issues, focusing on the potential differences in such perceptions depending on previous business ethics/CSR courses taken. Surprisingly, our results do not match prior findings in the extant literature. Notably, in our sample, having taken previous courses on business ethics/CSR does not p…
Constructing More Reliable Law and Policy: The Potential Benefits of the Underused Delphi Method
[EN] Law has long aspired to achieve status as a science. A central theme of much legal philosophy has been the quest for legal doctrine to become more like scientific axioms or findings produced through a scientific inquiry. Considerable debate has surrounded the issue. Part of the legal profession sees the question of law's science status as doomed to failure and regards law as a distinct type of discipline. Others in the legal profession are attracted to the aspiration but express doubt regarding whether the methods that the legal doctrine has traditionally employed can achieve the greater apparent rigor of the physical sciences, or even the social sciences. One tool for at least making …
“Don't try to teach me, I got nothing to learn”: Management students' perceptions of business ethics teaching
[EN] Interest is growing towards including business ethics in university curricula, aiming at improving ethical behaviour of future managers. Extant literature has investigated the impact of ethics education on different ethics-related students' cognitive and/or behavioural outcomes, considering variables related to training programmes and students' demographic aspects. Accordingly, we aim at assessing students' understanding of business ethics issues, by focusing on the differences in students' perceptions depending on gender, age, work experience, and ethics courses taken. Testing our hypotheses on a sample of 307 management students at a Polish university, and controlling for social desi…
Scientific production in the field of academic spin-off: A bibliometric analysis
Objecte: Revisio de la literatura existent de les spin-off academiques amb l’objecte de presentar la situacio actual de la produccio cientifica d’aquest camp. Disseny/metodologia: Analisi bibliometrica. Aportacions i resultats: L’analisi bibliometrica de la literatura (1990-2014) sobre spin-off academiques ha permes esbrinar els autores mes rellevants, les revistes que tant directament (no de publicacions) com indirectament (no de cites) contribueixen a la literatura, l’analisi de coautoria, paraules clau, la geolocalitzacio i cocitacio entre els articles. La produccio cientifica d’aquest camp esta composta principalment per articles escrits en angles, en revistes de alt impacte (publicats…
Business Ethics as a Sustainability Challenge: Higher Education Implications
Recent financial scandals worldwide have intensified concern for business (and especially accounting) ethics. Hence, under an overall economic and social sustainability approach, it is crucial to improve the effectiveness of business ethics and corporate social responsibility (CSR) education, in terms of its impact on business students&rsquo