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

Corporate social responsibility and business ethics in stand-alone subjects in finance and accounting degrees: Comparative analysis with organizational management

Palabras clave: Responsabilidad social corporativa, Ética empresarial, Finanzas y contabilidad, Gestión de organizaciones, Análisis de contenidos, Regresión logística

Resumen

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.

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Biografía del autor/a

javier andrades

 

Avenida Duque de Najera nº 8
Cadiz
11002
Spain

Manuel Larran Jorge

 

Avenida Duque de Najera nº 8
Cadiz
SPAIN

Citas

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Publicado
01-01-2015
Cómo citar
andrades, javier, & Larran Jorge, M. (2015). 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. Revista De Contabilidad - Spanish Accounting Review, 18(1), 1-10. https://doi.org/10.1016/j.rcsar.2013.10.001
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