Publication: La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones
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Date
2015
Authors
Larrán Jorge, Manuel ; Andrades Peña, Francisco Javier
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Publisher
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DOI
https://doi.org/10.1016/j.rcsar.2013.10.001
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info:eu-repo/semantics/article
Description
Abstract
Los sucesivos escándalos empresariales han puesto de manifiesto que no es suficiente con la formación
exclusivamente técnica que se ofrece a los profesionales de la contabilidad, planteándose así la necesidad
de proporcionar una formación en parámetros de responsabilidad social corporativa (RSC). Es por ello que la principal finalidad del presente trabajo es analizar si existen diferencias significativas en la oferta de asignaturas de RSC y de ética empresarial entre las titulaciones de finanzas y contabilidad y
el resto de titulaciones relacionadas con la gestión de organizaciones ofertadas por las universidades
españolas durante el curso académico 2011/2012. Adicionalmente, se pretende determinar la influencia
que tiene en la presencia de asignaturas de RSC y de ética empresarial la naturaleza pública o privada de
las universidades españolas, así como si las titulaciones son de grado o posgrado. Los resultados ponen
de manifiesto la falta de diferencias significativas en la oferta de asignaturas de RSC y de ética empresarial
entre titulaciones ligadas al ámbito contable y el resto de titulaciones relacionadas con la gestión de
organizaciones. No obstante, se han obtenido evidencias estadísticamente significativas que infieren la
mayor presencia de asignaturas de RSC y de ética empresarial en las titulaciones de grado, así como la
mayor inclinación de las universidades privadas por ofertar asignaturas de RSC, principalmente con un
enfoque orientado a la ética empresarial.
Recent outbreaks of ethical failings and revelations about questionable or abusive practices by corporations have prompted fresh concern over the societal impact of corporate activities and the extent to which managers are responsive to society’s expectations. Based on this statement, this study focuses on determining whether there are significant differences in corporate social responsibility (CSR) and business ethics between finance and accounting curricula and degrees related to organizational management offered by Spanish universities during 2011/2012 academic year. One of the main conclusions of this paper is that there are no statistical differences between accounting and organizational management curricula with respect to the presence of CSR and business ethics stand-alone subjects. However, statistical findings show that CSR education is greater in private universities in Spain (explained by ethical dimension) as well as in undergraduate curricula, in comparison with postgraduate degrees.
Recent outbreaks of ethical failings and revelations about questionable or abusive practices by corporations have prompted fresh concern over the societal impact of corporate activities and the extent to which managers are responsive to society’s expectations. Based on this statement, this study focuses on determining whether there are significant differences in corporate social responsibility (CSR) and business ethics between finance and accounting curricula and degrees related to organizational management offered by Spanish universities during 2011/2012 academic year. One of the main conclusions of this paper is that there are no statistical differences between accounting and organizational management curricula with respect to the presence of CSR and business ethics stand-alone subjects. However, statistical findings show that CSR education is greater in private universities in Spain (explained by ethical dimension) as well as in undergraduate curricula, in comparison with postgraduate degrees.
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