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Who enrolls in accounting? Ethical predispositions of undergraduate accounting students

To rebuild ethical behavior and public trust, effective integration of ethics into accounting curricula is gaining importance. This study contributes to the efficiency of such educational efforts by examining the ethical predispositions of accounting students compared to those in other business majors.

The article is freely accessible at:

https://doi.org/10.1016/j.jaccedu.2025.100966 (Opens in a new window)

UL SEB Authors

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  • Tamara Poje, University of Ljubljana, School of Economics and Business

Year

2025

The nexus of technological innovation, green product/process innovation and environmental strategy: The path towards sustainability-based competitive advantage

The research explores how technological innovation relates to the greening of processes and products, leading to a stronger competitive market position, and how a formal environmental strategy influences these relationships. Findings thus provide a clear and practical framework for integrating technological innovations, green product and process innovations, and environmental strategies into business processes.

The article is freely accessible at:

https://doi.org/10.1080/09537325.2025.2486010 (Opens in a new window)

UL SEB Authors

Year

2025

Drivers of income inequality in OECD countries: testing the Milanovic's TOP hypothesis

This paper examines the drivers of rising income inequality in OECD countries between 1980 and 2018, testing Milanovic’s TOP hypothesis. It finds that while globalisation and technological progress increase inequality, policies such as public spending on education and income taxes can mitigate these effects and promote a more equal distribution.

The article is freely accessible at:

https://doi.org/10.1016/j.strueco.2025.04.004 (Opens in a new window)

UL SEB Authors

Other authors

  • Danijela Lazović Vuković, University of Ljubljana, School of Economics and Business, PhD student

Year

2025

Generational Perspective of Digital Technologies at Work: A Topic Modelling Approach

This paper examines cross-generational perspectives on digital technologies at work, employing topic modelling (LDA) to analyse an extensive body of academic literature. Our aim is to uncover the intellectual structure of the field and explore how different generations engage with digital technologies, highlighting shared and unique experiences, challenges, and opportunities.

The article is freely accessible at:

https://doi.org/10.5559/di.34.1.02 (Opens in a new window)

UL SEB Authors

Year

2025

Sharing with crowds: bibliometric insights into the role of emotions in crowdfunding

In this paper, we provide an overview of the existing research on emotions in crowdfunding and integrate it using a bibliometric analysis of publication data from the decade 2013–2023. Our analysis includes a citation and cocitation analysis, a productivity analysis, a co-occurrence analysis, and a topic analysis based on abstracts.

The article is freely accessible at:

https://doi.org/10.15458/2335-4216.1351 (Opens in a new window)

UL SEB Authors

Other authors

  • Saima Hafeez, University of Ljubljana, School of Economics and Business, PhD student

Year

2025

ESG relevance in credit risk of development banks

This paper investigates relevance of Environmental, Social, and Governance (ESG) risks in the context of banks’ credit risk. Focusing on a global sample of 567 banks, including 40 development banks, we aim to discern nuances in ESG relevance scores between different bank types.

The article is freely accessible at:

https://doi.org/10.1016/j.ribaf.2025.102831 (Opens in a new window)

UL SEB Authors

Year

2025

A legal origins perspective on ESG rating disagreement

Firms’ environmental, social, and governance (ESG) scores vary significantly across rating providers. This article considers the legal origins theory as a potential factor influencing ESG rating disagreement. We find that, first, civil law firms are more influenced by shared factors such as national policies, regulations, and industry practices, leading to higher correlations in ESG scores across rating providers. Second, common law firms tend to engage in more independent and firm-specific ESG efforts, resulting in lower ESG dispersion across rating providers.

The article is freely accessible at:

https://doi.org/10.1016/j.ribaf.2024.102702 (Opens in a new window)

UL SEB Authors

Year

2025

Designing for Success: A Framework for Integrating Design Thinking into University Entrepreneurship Course

This study examines how integrating design thinking into university courses can enhance entrepreneurial education. Interviews with educators and students from four pioneering European and U.S. institutions identify nine critical components for successful projects, grouped into environmental factors—mentoring, tools and spaces, external recognition—and process factors—interdisciplinarity, fieldwork, experimentation, and user-centred research.

The article is freely accessible at:

https://doi.org/10.5771/9783748949602-185 (Opens in a new window)

UL SEB Authors

Year

2025

Analysing the Genesis of Entrepreneurial Intentions for Early Adolescents

The study examines the relationships between attitude towards entrepreneurship, entrepreneurship competence, and entrepreneurial self-efficacy in the formation of entrepreneurial intentions among early adolescents participating in entrepreneurship education programs.

The article is freely accessible at:

https://doi.org/10.5771/9783748949602-15 (Opens in a new window)

UL SEB Authors

Other authors

  • Janez Gorenc, University of Ljubljana, School of Economics and Business, PhD student

Year

2024

Unveiling the power of constructivist pedagogy in entrepreneurship education for early adolescents

The study investigates early adolescents’ perceptions of entrepreneurial learning in primary school entrepreneurship education programs through a social constructivist learning theory lens.

The article is freely accessible at:

https://doi.org/10.5771/9783748949602-38 (Opens in a new window)

UL SEB Authors

Other authors

  • Janez Gorenc, University of Ljubljana, School of Economics and Business, PhD student

Year

2024

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