<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422024000300219</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2024.2908</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Ethical behavior of firms and corruption in the public sector - a cluster analysis of worldwide countries]]></article-title>
<article-title xml:lang="es"><![CDATA[Comportamiento ético de las empresas y corrupción en el sector público - un análisis de clústers de países a nivel mundial]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castro]]></surname>
<given-names><![CDATA[Conceição]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lopes]]></surname>
<given-names><![CDATA[Cristina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ferreira]]></surname>
<given-names><![CDATA[Fernanda A.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Polytechnic Institute of Porto  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2024</year>
</pub-date>
<volume>69</volume>
<numero>3</numero>
<fpage>219</fpage>
<lpage>246</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422024000300219&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422024000300219&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422024000300219&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In countries where corruption is high, there is less incentive for corporate organizations to behave ethically. Ethics, either in the private and public sectors, can be related to the level of economic development, economic freedom, and the quality of governance. The objective of this paper is to analyze the relationship between corporate ethics and corruption in the public sector, to group countries according to these indicators, and investigate the characteristics of these clusters. A hierarchical followed by a K-means cluster analysis was performed to group 127 countries. Non-parametric and post-hoc tests were used to examine the significant differences among clusters in some features. The correlation between the ethical behavior of firms and corruption in the public sector was strong and significant. The cluster analysis led to three significantly different clusters, one formed by countries with high levels of corporate ethics and low corruption and it is composed only by countries with high-income, another with medium levels and finally a group of countries with low levels of corporate ethics and high levels of corruption. The results also suggest significant differences among the clusters in several economic, institutional, and development indicators. Improving these indicators potentially lead to high standards of ethics in the private and public sectors.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En los países donde la corrupción es elevada, hay menos incentivos para que las organizaciones empresariales se comporten éticamente. La ética, tanto en el sector privado como en el público, puede estar relacionada con el nivel de desarrollo económico, la libertad económica y la calidad de la gobernanza. El objetivo de este trabajo es analizar la relación entre la ética empresarial y la corrupción en el sector público, agrupar a los países según estos indicadores e investigar las características de estas clústers. Se realizó un análisis jerárquico seguido de un análisis de clústers de K-means para agrupar 127 países. Se utilizaron pruebas no paramétricas y post hoc para examinar las diferencias significativas entre clústers en algunas características. La correlación entre el comportamiento ético de las empresas y la corrupción en el sector público fue fuerte y significativa. El análisis de clústers dio lugar a tres clústers significativamente diferentes, uno formado por países con altos niveles de ética empresarial y baja corrupción y compuesto únicamente por países con altos rendimientos, otro con niveles medios y, por último, un grupo de países con bajos niveles de ética empresarial y altos niveles de corrupción. Los resultados también sugieren diferencias significativas entre los clústers en varios indicadores económicos, institucionales y de desarrollo. La mejora de estos indicadores puede conducir potencialmente a altos niveles de ética en los sectores público y privado.]]></p></abstract>
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<kwd lng="en"><![CDATA[M48]]></kwd>
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<kwd lng="en"><![CDATA[ethical behavior of firms]]></kwd>
<kwd lng="en"><![CDATA[corruption]]></kwd>
<kwd lng="en"><![CDATA[governance]]></kwd>
<kwd lng="en"><![CDATA[economic freedom]]></kwd>
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<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="es"><![CDATA[H83]]></kwd>
<kwd lng="es"><![CDATA[comportamiento ético de las empresas]]></kwd>
<kwd lng="es"><![CDATA[corrupción]]></kwd>
<kwd lng="es"><![CDATA[gobernanza]]></kwd>
<kwd lng="es"><![CDATA[libertad económica]]></kwd>
</kwd-group>
</article-meta>
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