Abstract
Using an innovation training project, an interdisciplinary cross-sectional teaching strategy was developed to enhance students’ willingness to comply with the law. Thirty-five business, finance and accounting teachers examined the effects of ethical education on 484 university students’ willingness to comply with corporate law. Ethical education was based on building students’ ethical decisions on three court judgments in the new Spanish Corporate Governance Code. The ethical training was carried out by developing and applying social justice counter arguments. This perspective allowed students to imagine what decisions other person could have taken if they had managed the company ethically. The results suggest that ethics education in higher education can improve the willingness to comply the law. This methodology can be applied to interdisciplinary departments teaching ethics in business, finance and accounting.
Highlights
This paper examines how university students’ attitudes enhance their willingness to comply with corporate law by improving their ethical decisions made in the light of the new Spanish Corporate Governance Code 1/2015 of 31 March (Spanish Corporate Governance Code 1/2015 of 31 March, retrieved from: https://www.boe.es/boe/dias/2015/03/31/pdfs/BOE-A-2015-3439.pdf).The recent Code requires companies to have mechanisms to comply with the laws, so that employer’s reduce illegal conduct to in order to maintain people’s professional and financial livelihoods [1], as well as to achieve justice and social inclusion for those producing goods and services [2]
Using an innovation training project, an interdisciplinary cross-sectional teaching strategy was developed to enhance students’ willingness to comply with the law
They have to set up new corporate rules and build willingness to comply with the law
Summary
This paper examines how university students’ attitudes enhance their willingness to comply with corporate law by improving their ethical decisions made in the light of the new Spanish Corporate Governance Code 1/2015 of 31 March (Spanish Corporate Governance Code 1/2015 of 31 March, retrieved from: https://www.boe.es/boe/dias/2015/03/31/pdfs/BOE-A-2015-3439.pdf).The recent Code requires companies to have mechanisms to comply with the laws, so that employer’s reduce illegal conduct to in order to maintain people’s professional and financial livelihoods [1], as well as to achieve justice and social inclusion for those producing goods and services [2]. Since the Spanish Code came into force companies have to implement effective organizational surveillance and monitoring systems with working mechanisms and standards [5]. They have to set up new corporate rules and build willingness to comply with the law. It cannot be achieved by just imposing company rules, but ethical conduct must be promoted to managers, employees and large shareholders [6,7]
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