Análisis de las actitudes y percepciones de los alumnos españoles del ámbito de la empresa y la contabilidad frente a la responsabilidad social y la sostenibilidad

An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes


  • Manuel Larrán Universidad de Cádiz
  • Javier Andrades Universidad de Cádiz
  • Jesús Herrera Universidad de Cádiz
Palabras clave: Responsabilidad social corporativa, Sostenibilidad, Percepción de los alumnos, Formación empresarial y contable, Grupos de interés


Este artículo analiza las actitudes y percepciones de los alumnos de la rama empresarial y contable frente a la responsabilidad social corporativa y la sostenibilidad, y cuáles son las principales variables para explicar las diferencias en dichas actitudes y percepciones. Además, los resultados de este estudio se comparan con la bibliografía previa para establecer la influencia de factores culturales, legales y socioeconómicos en relación con la percepción de los alumnos. Para ello se administró una encuesta para ser cumplimentada por alumnos españoles del ámbito empresarial y contable. En total se recibieron 319 encuestas bien cumplimentadas. Los resultados del trabajo muestran que los alumnos encuestados en nuestro estudio mostraron mayor preocupación por los problemas sociales y medioambientales, mientras que los alumnos encuestados en estudios previos mostraron mayor preocupación por la dimensión económica de la responsabilidad social corporativa y la sostenibilidad. Estas diferencias pueden explicarse por factores culturales, socioeconómicos y legales, así como por el compromiso institucional de la universidad.


Los datos de descargas todavía no están disponibles.

Biografía del autor/a

Manuel Larrán, Universidad de Cádiz

Departamento de Finanzas y Contabilidad
Universidad de Cádiz

Javier Andrades, Universidad de Cádiz

Departamento de Finanzas y Contabilidad
Universidad de Cádiz

Jesús Herrera, Universidad de Cádiz

Departamento de Finanzas y Contabilidad
Universidad de Cádiz


Adkins and Radtke, 2004: Students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education: Is there an expectations gap? Journal of Business Ethics, 51 (2004), pp. 279-300

Alonso-Almeida et al., 2015: Corporate social responsibility perception in business students as future managers: A multifactorial analysis Business Ethics: A European Review, 24 (2015), pp. 1-17

Arsalani et al., 2011: Adaptation of questionnaire measuring working conditions and health problems among Iranian nursing personnel Arsian Nursing Research, 5 (2011), pp. 177-182

Aspen Institute, 2001: Where will they lead? 2001 MBA students’ attitudes about business and society Aspen Institute for social innovation through business Center for Business Education, (2001)

Aspen Institute, 2008: Where will they lead? MBA students’ attitudes about business and society Aspen Institute for social innovation through business Center for Business Education, (2008)

Bansal, 2005: Evolving sustainably: A longitudinal study of corporate sustainable development Strategic Management Journal, 26 (2005), pp. 197-218

Barbero et al., 2006: Psicometría UNED, Spain, (2006)

Benn et al., 2006: Enabling change for corporate sustainability: An integrated perspective Australasian Journal of Environmental Management, 13 (2006), pp. 156-165

Burchell et al., 2015: Responsible management education in UK Business Schools: Critically examining the role of the UN Principles for Responsible Management Education (PRME) as a driver for change Management Learning, 46 (2015), pp. 479-497

Cagle and Baucus, 2006: Case studies of ethics scandals: Effects on ethical perceptions of finance students Journal of Business Ethics, 64 (2006), pp. 213-229

Carroll, 1979: A three-dimensional conceptual model of corporate performance Academy of Management Review, 4 (1979), pp. 497-505

Carroll, 1999: Corporate social responsibility. Evolution of a definitional construct Business & Society, 38 (1999), pp. 268-295

Christensen et al., 2007: Ethics, CSR, and sustainability education in the Financial Times top 50 global business schools: Baseline data and future research directions Journal of Business Ethics, 73 (2007), pp. 347-368

Dahlsrud, 2008: How corporate social responsibility is defined: An analysis of 37 definitions Corporate Social Responsibility and Environmental Management, 15 (2008), pp. 1-13

Dayton, 1992: Logistic regression analysis University of Maryland, (1992) Retrieved from

Del Campo et al., 2016: The benefits of providing contact with practitioners in round table forums: Undergraduate student perception of the experience The International Journal of Management Education, 14 (2016), pp. 263-272

Deutsch and Berenyi, 2016: Personal approach to sustainability of future decision makers: A Hungarian case Environment, Development and Sustainability, (2016), pp. 1-33

Dillman, 2000: Mail and internet surveys: The tailored design method 2nd ed., John Wiley & Sons, Inc, (2000)

Elias, 2004: An examination of business students’ perception of corporate social responsibilities before and after bankruptcies Journal of Business Ethics, 52 (2004), pp. 267-281

Elkington, 1997: Cannibals with Forks: The TBL of the 21st century business (1997) Oxford, Capstone

Emanuel and Adams, 2011: College students’ perceptions of campus sustainability International Journal of Sustainability in Higher Education, 12 (2011), pp. 79-92

Eweje and Brunton, 2010: Ethical perceptions of business students in a New Zealand university: Do gender, age and work experience matter? Business Ethics: A European Review, 19 (2010), pp. 95-111

Fajardo et al., 2015: Fighting environmental crime in Spain: A country report. Study in the framework of the EFFACE research project University of Granada, (2015)

Ferrer et al., 1996: Validity and reliability of the St George's Respiratory Questionnaire after adaptation to a different language and culture: The Spanish example European Respiratory Journal, 9 (1996), pp. 1160-1166 |

Ferrer-Balas et al., 2008: An international comparative analysis of sustainability transformations across seven universities International Journal of Sustainability in Higher Education, 9 (2008), pp. 295-316

Gallardo and Sanchez, 2014: Measuring corporate social responsibility for competitive success at a regional level Journal of Cleaner Production, 72 (2014), pp. 14-22

George and Mallery, 2003: SPSS for Windows step by step: A simple guide and reference. 11.0 update 4th ed., Allyn & Bacon, (2003)

Ghoshal, 2005: Bad management theories are destroying good management practices Academy of Management Learning and Education, 4 (2005), pp. 75-91

Godemann et al., 2014: United Nations supported principles for responsible management education: Purpose, progress and prospects Journal of Cleaner Production, 62 (2014), pp. 16-23

Harkness, 2003: Questionnaire translation Cross-cultural survey methods, pp. 35-57

Ibrahim, 2012: Business versus non business students’ perceptions of business codes of ethics ASBBS Annual Conference, (2012)

Kagawa, 2007: Dissonance in students’ perceptions of sustainable development and sustainability International Journal of Sustainability in Higher Education, 8 (2007), pp. 317-338

Kolodinsky et al., 2010: Attitudes about corporate social responsibility: Business student predictors Journal of Business Ethics, 91 (2010), pp. 167-181

Kujala, 2010: Corporate responsibility perceptions in change: Finnish managers’ views on stakeholder issues from 1994 to 2004 Business Ethics a European Review, 19 (2010), pp. 14-34

Lacave et al., 2015: Análisis de la fiabilidad y validez de un cuestionario docente XXI Jornadas de la Enseñanza Universitaria de la Informática, 9789992070109,

Lämsä et al., 2008: Effect of business education on women and men students’ attitudes on corporate responsibility in society Journal of Business Ethics, 82 (2008), pp. 45-58

Larrán et al., 2015a: Factors influencing the presence of ethics and CSR stand-alone courses in the accounting masters curricula: An international study Accounting Education: An International Journal, 24 (2015), pp. 361-382

Larrán et al., 2015b: An approach to the implementation of sustainability practices in Spanish universities Journal of Cleaner Production, 106 (2015), pp. 34-44

Lizzio et al., 2002: University students’ perceptions of the learning environmental and academic outcomes: Implications for theory and practice Studies in Higher Education, 27 (2002), pp. 27-52

Lozano et al., 2013: Declarations for sustainability in higher education: Becoming better leaders, through addressing the university system Journal of Cleaner Production, 16 (2013), pp. 10-19

Luthar and Karri, 2005: Exposure to ethics education and the perception of linkage between organizational ethical behavior and business outcomes Journal of Business Ethics, 61 (2005), pp. 353-368

Matten and Moon, 2004: Corporate social responsibility Journal of Business Ethics, 54 (2004), pp. 323-337

Matten and Moon, 2008: Implicit and explicit CSR: A conceptual framework for a comparative understanding of corporate social responsibility Academy of Management Review, 33 (2008), pp. 404-424

Montiel, 2008: Corporate social responsibility and corporate sustainability. Separate pasts, common futures Organization & Environment, 21 (2008), pp. 245-269

Moon and Orlitzky, 2011: Corporate social responsibility and sustainability education: A trans-Atlantic comparison Journal of Management & Organization, 17 (2011), pp. 583-603

National Statistics Institute, 2011: Encuesta de Población Activa 2010 (2011) Available at (accessed 09.09.11)

Navarro, 2008: The MBA core curricula of top-ranked US business schools: A study in failure? Academy of Management Learning & Education, 7 (2008), pp. 108-123

Nejati and Nejati, 2013: Assessment of sustainable university factors from the perspective of university students Journal of Cleaner Production, 48 (2013), pp. 101-107

Netemeyer et al., 2003: Scaling procedures: Issues and applications Sage Publications, Inc, (2003)

Ng and Burke, 2010: Predictor of business students’ attitudes toward sustainable business practices Journal of Business Ethics, 95 (2010), pp. 603-615

Nunally, 1978: Psychometric theory McGraw-Hill, (1978)

O’Leary and Hannah, 2008: Are students from different business majors predisposed to different ethical sensitivities? Corporate Ownership and Control, 6 (2008), pp. 254-263

Orlitzky et al., 2011: Strategic corporate social responsibility and environmental sustainability Business & Society, 50 (2011), pp. 6-27

Pfeffer and Fong, 2004: The business school ‘Business’: Some lessons from the US experience Journal of Management Studies, 41 (2004), pp. 1501-1520

Reverte, 2009: Determinants of corporate social responsibility disclosure ratings by Spanish listed firms Journal of Business Ethics, 88 (2009), pp. 351-366

Reverte, 2015: The new Spanish corporate social responsibility strategy 2014–2020: A crucial step forward with new challenges ahead Journal of Cleaner Production, 91 (2015), pp. 327-336

Rodríguez-Bolívar et al., 2015: Managers as drivers of CSR in state-owned enterprises Journal of Environmental Planning and Management, 58 (2015), pp. 777-801

Setó-Pamies et al., 2011: Corporate social responsibility in management education: Current status in Spanish universities Journal of Management and Organization, 17 (2011), pp. 604-620

Spanish Ministry of Employment and Social Security, 2014: Spanish strategy on companies’ corporate social responsibility practices 2014–2020 (2014) Downloadable at:

Spanish Parliament, 2011: Law 2/2011 of sustainable economy (2011) Downloadable at: (accessed 09.01.17)

Spanish Parliament, 2013: Law 19/2013 of transparency, access to public information and good governance. Spanish Official Gazzette 10/12/2013 (2013)

Tuncer, 2008: University students’ perception on sustainable development: A case study from Turkey International Research in Geographical and Environmental Education, 17 (2008), pp. 212-226

United Nations, 2012: Report of the United Nations Conference on Sustainable Development (2012) Retrieved from

Van Marrewijk, 2003: Concepts and definitions of CSR and corporate sustainability: Between agency and communion Journal of Business Ethics, 44 (2003), pp. 95-105

Velásquez et al., 2005: Deterring sustainability in higher education institutions: An appraisal of the factors which influence sustainability in higher education institutions International Journal of Sustainability in Higher Education, 6 (2005), pp. 383-391

Watson et al., 2013: Assessing curricula contribution to sustainability more holistically: Experiences from the integration of curricula assessment and students’ perceptions at the Georgia Institute of Technology Journal of Cleaner Production, 61 (2013), pp. 106-116

WCED, 1987: Our Common future Oxford University Press, (1987)

Wong et al., 2010: Business students’ perception of social responsibility: The United States, China, and India Corporate Social Responsibility and Environmental Management, 17 (2010), pp. 299-310

Wright and Bennett, 2011: Business ethics, CSR, sustainability and the MBA Journal of Management & Organization, 17 (2011), pp. 641-655

Cómo citar
Larrán, M., Andrades, J., & Herrera, J. (2018). Análisis de las actitudes y percepciones de los alumnos españoles del ámbito de la empresa y la contabilidad frente a la responsabilidad social y la sostenibilidad: An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes. Revista de Contabilidad - Spanish Accounting Review, 21(2), 196–205.