6th International Scientific and Expert Conference TEAM 2014

Technique, Education, Agriculture & Management

Kecskemét, November 10-11, 2014

REPRESENTATION OF BUSINESS ETHICS TOPICS IN

STUDY PROGRAMMES OF HIGHER EDUCATION IN
CROATIA
Višnja Bartolović1*, Dajana Džeba2
1College of Slavonski Brod, Croatia
21College of Slavonski Brod, Croatia

* Corresponding author e-mail: visnja.bartolovic@vusb.hr

and its agencies, local communities and many other

Abstract
The application of business ethics in everyday
business involves a decision by the management
that it is implemented in all organizational units
continuously. Once the company commits itself to
the application of the Ethics Code, it is mandatory
for all employees in the company.
Conflict of management objectives is reflected in the
choice of alternatives: to make a profit at any cost
(which measures the management performance) or
strive for long-term stable relationships with
customers, suppliers, employees and other
stakeholders in the internal and external
environment of enterprises (this is the kind of
stability more difficult to measure).
Higher education institutions have not only
educational but also a pedagogic role in issues of
business ethics. This paper analyzes the
representation issue of business ethics as a subject
in the curriculum studies programs in the fields of
economics at universities in the Republic of Croatia.
stakeholders.
The task of each company is to make the world a
better place. On the other hand, governments are
often facing the issue of dealing with the
accumulated problems pertinent to social exclusion
of certain groups in society, regional
underdevelopment, environmental and many other
problems. It is therefore understandable that
concepts such as environmental protection,
sustainable development, local community,
education, employee development and alike are
studied today.
Education of subsequent generations of students of
economics is a particularly responsible task of
higher education institutions towards society. The
education sector is responsible for the achieved
competencies of their students. These
competencies must serve society as a whole.
Therefore, it is the academic community
responsibility not only to educate but to act
pedagogically.

Keywords: Building a stable future for all countries is promoted

business ethics, curriculum, higher education by the United Nations Development Programme, in
institutions in Croatia whose report Republic of Croatia is ranked 47th in
the world, out of 187 countries on the human
1. Introduction development index [1].

Stable and sustainable development of the The new EU strategy 2011-14 for Corporate Social
company includes the realization of Responsibility gives a new definition of CSR as "the
multidimensional targets. In addition to making responsibility of enterprises for their impacts on
profits at the end of the financial year, long-term society" [2].
business stability with constant income must be
This definition imposes the concept of corporate
maintained.
social responsibility that requires pre-built system of
This implies mutually beneficial relationships with values and the recognition of multidimensional
suppliers, customers, employees, the government company goals. For socially responsible companies

V. Bartolovic, D. Dzeba 1
 6th International Scientific and Expert Conference TEAM 2014
Technique, Education, Agriculture & Management
Kecskemét, November 10-11, 2014

ethically conscious individuals and generations are
required.
Business ethics as a subject in the curriculum of
study programs in Croatia can certainly contribute
to building the value system of students and
complete picture of the way in which managers and
employees of the company must behave, what
goals to choose and the possible outcome of
individual enterpise targets relating to customers,
suppliers, state, local communities and other
stakeholders.
that perform previously mentioned
programs.
- the existence of the Business Ethics
subject. All accredited professional degree
programs are reviewed by the structure of
subjects, followed by filtering those which
cover the topics of business ethics and deal
with these topics within the framework of
the curriculum.
Table 1 gives an overview of academic programs in
the field of economics.

Table 1 List of study programs and a list of program

performers [3]
2. Methods
Study program Performer
The aim of this paper is to determine using the
method of analysis whether there is a separate
subject curricula of business ethics in professional
undergraduate and graduate professional studies in International RIT Croatia
the fields of social sciences, fields of economics at Business
public and private universities in the Republic of
Croatia. Business College of Karlovac
Management
Besides finding whether this curriculum exists in the
programs of study at universities, this analysis Management College of Slavonski
method will determine the status and level of Brod
Economic and College "Marko
education it is taught.
regulatory Marulić" in Knin
The sources of analysis are the existing curricula of framework of
all professional undergraduate and graduate entrepreneurship
studies in the fields of economics of public and
private higher education institutions listed by the The management of Polytechnic of
tourism and sport Međimurje in Čakovec
Agency for Science and Higher Education and
pertaining to the required field of economics.
The management of Business School
The list of existing study programs is publicly sport and sporting "Libertas"
available on the Agency for Science and Higher activities
Education of the Republic of Croatian website.
Management of Higher School of
Study programs that are the subject of analysis are
small and medium Economics,
also publicly available on the higher education
enteprises
institutions official websites. [3] Entrepreneurship and
Management "Nikola
The survey was conducted during July and August
Subic Zrinski"
2014, according to the following information:
Accounting and University of Split
- title of the program and level of the
Finance
program. The subject of analysis are all
study programs of undergraduate Commercial University of Split
professional studies and all graduate business
studies in the field of economics.
- performer. Subject of analysis are all public
and private higher education institutions

2 Representation of Business Ethics Topics in Study Programmes of Higher Education in Croatia

 6th International Scientific and Expert Conference TEAM 2014
Technique, Education, Agriculture & Management
Kecskemét, November 10-11, 2014

Business VERN Tourism

Communications Management,
Management
Information
Accounting and VERN Management
Finance
Finance, Accounting University „Juraj
Entrepreneurial VERN and Auditing Dobrila“ in Pula
Economics
Catering College of Karlovac
Marketing and Business School
Communications "Zagreb" Entrepreneurship College of Rijeka

Management of College of "Agora" Commercial University in Split

Market business
Communications
Accounting and University in Split
Service RIT Croatia
Finance
Management
Management; Higher School of
Tourism; VERN Tourism and
Studies:
Information
Studies: Technology in
Information
Management, Virovitica
Tourism
Management, Hotel
Management of
Management
Rural Tourism
Business Informatics VERN
Entrepreneurship; Higher School of
Studies: Tourism and
Small Enterprise University of Split
Information
Management Technology in
Rural
Entrepreneurship, Virovitica
Tourism Operations University of Split

Management in Business School Business Services

Tourism Višnjan
The management of Polytechnic of
tourism and sport Međimurje in Čakovec
Business Economics Business School
"Libertas"
Accounting College of Požega
Economics and Zagreb School of
Commerce College of Požega
Management Economics and
Management Commerce College "Lavoslav
Ružička" in Vukovar
Business and College of Business Tax studies University of Zagreb
Management and Management
"Baltazar Adam Operational College "Hrvatsko
Krčelić" management Zagorje"in Krapina

Management; College of Šibenik Management College of Slavonski

Brod
Studies: Trade business with College "Marko
entrepreneurship Marulić"in Knin

V. Bartolovic, D. Dzeba 3
 6th International Scientific and Expert Conference TEAM 2014
Technique, Education, Agriculture & Management
Kecskemét, November 10-11, 2014

Economics of College "Nikola Tesla" Management of VERN

Entrepreneurship in Gospić Sustainable Tourism
Development
Entrepreneurship College of Rijeka
Accounting and RRiF College for
IT management VERN Finance; Financial Management

Management of Business School Study:

internal and "Libertas"
international trade Accounting -
Finance
Management Business School
Banking, Insurance "Libertas" Business and media University North
and Finance management

MBA Zagreb School of Entrepreneurial Higher School of

Economics and Economics Economics,
Management Entrepreneurship and
Management College of Šibenik Management "Nikola
Subic Zrinski"
Service RIT Croatia Sports Management College of
Management Management and
Design "Aspira"
Entrepreneurial VERN Finance and Law Higher education
institution "Effectus" -
Management
College of Finance
and Law
Management in College of Križevci
Management of Higher education
Agriculture institution "Effectus" -
Finance
College of Finance
Financial College of Business and Law
Management and Management Financial University of
"Baltazar Adam Dubrovnik
Management
Krčelić"
Management in Business School
Business University of Zagreb
Tourism Višnjan
Economics; Studies:
Commercial College of Požega
Commercial
business
Business, Tourism
Operations,
Management; University of Split
Accounting and
areas: Project Finance
Management,
Business Business School "PAR
Tax Management, Management "

Accounting Corporate Finance RRiF College for

Financial Management
MBA program International Graduate
Business School These study programs are analyzed by the structure
Zagreb of the study curriculum and the required contents of
Creative College of "Agora" business ethics in an independent subject of
management of business ethics.
market
communications
3. Results

4 Representation of Business Ethics Topics in Study Programmes of Higher Education in Croatia

 6th International Scientific and Expert Conference TEAM 2014
Technique, Education, Agriculture & Management
Kecskemét, November 10-11, 2014
The Table 1 analyzes 66 study programs. These are
programs of undergraduate and graduate
professional studies in Croatia.
University programs have not been analyzed, but
the focus was placed on professional studies which
should be more convenient and enable graduates
an easy access to the economy.
Among the 65 analized study programs just for one
of them the curriculum data were not available, so
the analysis includes the remaining of 64 programs.
From a total of 64 performed programs 57.81% are
the first level educational programms of
professional studies lasting 3 or more years, and
42.19% are specialist professional graduate study.
The first graph is an overview of the professional
courses structure in the fields of economics in the
Republic of Croatia.
Table 2. The structure of professional studies in the
fields of economics in Croatia
Professional programmes in percentage (%)
Professional programme of
3 or more years duration 57,81
Specialist graduate
professional programe 42,19
Study programs were analyzed per semester and
individual study years. The analysis presented
whether business ethics is performed as mandatory
or optional course.
A review of the curriculum of undergraduate
professional studies (N = 37) shows that business
ethics course is performed within the 21 study
programs (56.75%), of which as a mandatory
course in 14 programs (37.83%, compared to the
total number of undergraduate professional studies)
as well as optional course in 7 programs (18.92%
compared to the total number of undergraduate
professional studies).
A review of the curriculum of graduate professional
studies (N = 27) shows that business ethics course
is performed within the 14 studies (51.85%), of
which as a mandatory course in 10 programs
(37.04%, compared to the total number of graduate
professional studies) as well as an optional course
in the 4 programs (14.81%, compared to the total
number of graduate professional studies).
A total of 6 undergraduate professional studies
programs and 7 graduate professional studies
programs which include the term "management" in
their study program names, does not have built-in
contents of business ethics and socially
responsible business.
4. Conclusion
V. Bartolovic, D. Dzeba
The Republic of Croatia as a new member of the
European Union should strongly support the values
that contribute to the sustainability of society as a
whole.
In the new EU strategy 2011-14 for Corporate
Social Responsibility there is also a new definition
of CSR as "the responsibility of enterprises for their
impacts on society".
The educational sector in particular has the
responsibility due to the student's competency of
new generations who are carriers of the future and
to incorporate new values of social responsibility
and sustainable development.
In this sense the importance of business ethics in
study programs in the field of economics is very
significant, because these study programs in
Croatia are in the largest number.That's why the
future managers are expected to behave
responsibly and ethical.
The quantitative analysis of undergraduate and
graduate professional studies performed by higher
education institutions in Croatia shows that
business ethics issues are poorly represented.
It is especially concerning fact that even those study
programs which include terms "management" or
"enterpreneurship"in their names have not contents
of business ethics and corporate social
responsibility.
5. References
[1] “Human Development Report 2014,
Sustaining Human Progress: Reducing
Vulnerabilities and Building Resilience. [Online].
Available: http://hdr.undp.org/en/content/table-2-
human-development-index-trends-1980-2013.
[Accessed: 12-Aug-2014].
[2] „A renewed EU strategy 2011-14 for Corporate
Social Responsibility“, European Commission,
Brussels, 25.10.2011 Com(2011) 681 Final.
[Online]. Available: http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM
:2011:0681:FIN:EN:PDF [Accessed: 13-Aug-2014].
[3] Agencija za znanost i visoko obrazovanje,
http://mozvag.srce.hr/preglednik/pregled/hr/pret
razivanje/prikazi.html?_tipvrsta=on&_tipvrsta=on
&_tipvrsta=on&_tipvrsta=on&_tipvrsta=on&_tipvr
sta=on&tipvrsta=7&_tipvrsta=on&tipvrsta=8&_tip
5
 6th International Scientific and Expert Conference TEAM 2014
Technique, Education, Agriculture & Management
Kecskemét, November 10-11, 2014

vrsta=on&nositelj=0&izvodjac=0&podrucje=5&pol
je=5.01&mjesto=0 [Accessed: 10-Aug-2014].

6 Representation of Business Ethics Topics in Study Programmes of Higher Education in Croatia