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.


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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


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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. Revista De Contabilidad - Spanish Accounting Review, 21(2), 196-205.