Abstract:

Business environment provides a broad range of cases and behaviour originated in the professional who questions the ethical training of the university and can reduce human and social growth of students. If we do not worry about consequences for them, we would give some reason for certain sectors of society that criticise the university that is facing away from everyday social reality (Gavin and Klinefelter, 1988) (McDonald y Donleavy, 1995. p. 839-840).

But what do we mean unethical business conduct? And what is the relationship with the subjects taught in the university? If we review the curriculum in Spanish Universities in the areas of economics and business, we found subjects like materials found taxation, negotiations between companies, balance sheets, HR management, macro and microeconomic studies, equity portfolio management, investment, etc. The proposal of this work, under Royal Decree 1393/2007, of October 29, allows us to make viable methodologies, including the incorporation of "ethical competencies" in the subjects related to economics and business, and therefore design a system of assessing the degree of learning these skills by students.
In this regard, the explanatory model of university training in ethical values has its starting point in external demand of ethically market professionals, committed to the values of the company and society.

Factors and dimensions are as follows:
1. - Knowledge of external demand. Perceptions by the institution and the graduates of the degree of demand for ethically responsible professionals in the business and economic environment where they have to carry out their professional practice (Piper at all., 1993, Thomas 2004) (Van Peursem y Julián, 2006) Factor 1: Perceived demand for professionals responsible.
2. - From here you can understand that the demand provides the resources: if there is a perception that the market demands certain qualities for future professionals, it will be necessary for the university authority, and the educational institution, to include this factor in the universities programs (Lucas, 2009) (Martí and Martí Vilar, 2010) (Schwartz, 1991) Factor 2: Attention to ethics training received at the university authority.
3. - After a general approach to the problem of the transmission of ethical values by the university, we should descend to the subjects and the work of teachers (Hernández et al., 2007) (Dolfsma, 2006). Factor 3: Addressing subjects.
4. - The fourth factor of the analysis is the evaluation of the teacher's attitude against ethical competence (Valverde et al., 2012) (Gulikers et al., 2004) (Wesselink et al., 2003). Factor 4: Assessing the ethical commitment through a practical review of teaching.
The research on which this article is based is wide, it analyses the four factors identified in the group of professors of economics and business disciplines, in the group of students and both sets, establishing relationships compared with framed in the three departments at the University of Extremadura.

It obtained a representative sample of 50% of teachers in the areas involved, and in the end we received answers from 87 of the 170 teachers contacted. In the case of random selection, there would be an error: ± 7.5% (p = q = 0.5). The following areas of knowledge of these teachers are: Marketing and Market Research, Economics, Applied Economics, Finance and Accounting, Business Organization and Sociology.

Keywords:

Model, Business, Factor, Economic, Dimension.