The Offer of Corporate Social Responsibility and Business Ethics Courses in University Accounting Undergraduate Programs: A Comparative Analysis Among Administrative Sciences

Irene Gisel Buele Nugra; Andrea Belen Pesantez Ñauta

doi:10.23954/osj.v6i2.2875

The Offer of Corporate Social Responsibility and Business Ethics Courses in University Accounting Undergraduate Programs: A Comparative Analysis Among Administrative Sciences

Título traducido de la contribución: La oferta de cursos de responsabilidad social empresarial y ética empresarial en las carreras universitarias de contaduría: un análisis comparativo entre las ciencias administrativas

Irene Gisel Buele Nugra, Andrea Belen Pesantez Ñauta

Producción científica: Contribución a una revista › Artículo

Resumen

Los fracasos empresariales de los años 80, en Estados Unidos, han impulsado a los programas de pregrado de Administración de Empresas, Administración Pública, Comercio Exterior, Contabilidad y Auditoría, Economía, Finanzas, Gestión y Liderazgo, Gestión del Talento Humano, Gestión del Transporte, Gestión Empresarial, Marketing, Negocios Internacionales y Turismo a fortalecer las técnicas y procesos de formación de los futuros profesionales, basados en la enseñanza de la responsabilidad social y la ética. Por lo tanto, el propósito principal de esta investigación es analizar la presencia de asignaturas relacionadas con la Ética Empresarial y la Responsabilidad Social Empresarial (RSE) en las Universidades y Escuelas Politécnicas que se encuentran dentro de la clasificación Nacional Pública y Privada, y que reciben asignaciones e ingresos del Estado en Ecuador. Para ello se han planteado hipótesis nulas (Ho) e hipótesis alternativas (H1), obteniendo evidencia estadística significativa en el análisis de 89 planes de estudio de programas de ciencias administrativas. El análisis muestra que la oferta de las 47 asignaturas estudiadas de responsabilidad social, y 75 de ética no depende de si la universidad es pública o privada para recibir asignaciones e ingresos del Estado, pero sí depende del tipo de programa o carrera que se ofrece. Estas asignaturas de educación superior son importantes para ayudar, al futuro profesional, a recordar su correcto comportamiento, compromiso y acciones en la empresa, en la sociedad y en el entorno.

Título traducido de la contribución	La oferta de cursos de responsabilidad social empresarial y ética empresarial en las carreras universitarias de contaduría: un análisis comparativo entre las ciencias administrativas
Idioma original	Inglés estadounidense
Páginas (desde-hasta)	1-9
Número de páginas	9
Publicación	Open Science Journal
Volumen	6
N.º	6
DOI	https://doi.org/10.23954/osj.v6i2.2875
Estado	Publicada - 8 jul. 2021

Palabras clave

Accounting
Administrative sciences
Business ethics
Corporate social responsibility
Degrees

Areas de Conocimiento del CACES

114A Contabilidad y auditoría

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@article{182985c3575c49d998b7b700ab8fbc63,

title = "The Offer of Corporate Social Responsibility and Business Ethics Courses in University Accounting Undergraduate Programs: A Comparative Analysis Among Administrative Sciences",

abstract = "Business failures in the 1980s, in the United States, have prompted the undergraduate programs of Business Administration, Public Administration, Foreign Trade, Accounting and Auditing, Economics, Finance, Management and Leadership, Human Talent Management, Transportation Management, Business Management, Marketing, International Business and Tourism to strengthen the techniques and processes of education of the future professionals, based on the teaching of social responsibility and ethics. Hence, the main purpose of this research is to analyze the presence of subjects related to Business Ethics and Corporate Social Responsibility (CSR) at Universities and Polytechnic Schools that are within the National Public and Private classification, and which receive allocations and revenues from the State in Ecuador. For this purpose, null hypotheses (Ho) and alternative hypotheses (H1) have been proposed, obtaining significant statistical evidence in the analysis of 89 curricula of administrative science programs. The analysis shows that the offer of the 47 studied subjects of social responsibility, and 75 of ethics does not depend on whether the university is public or private to receive allocations and revenues from the State, but it does depend on the type of program or degree that is being offered. These higher education subjects are important to help, the future professional, remember his or her correct behavior, commitment, and actions in the company, in society, and in the environment.",

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author = "{Buele Nugra}, {Irene Gisel} and {Pesantez {\~N}auta}, {Andrea Belen}",

year = "2021",

month = jul,

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N2 - Business failures in the 1980s, in the United States, have prompted the undergraduate programs of Business Administration, Public Administration, Foreign Trade, Accounting and Auditing, Economics, Finance, Management and Leadership, Human Talent Management, Transportation Management, Business Management, Marketing, International Business and Tourism to strengthen the techniques and processes of education of the future professionals, based on the teaching of social responsibility and ethics. Hence, the main purpose of this research is to analyze the presence of subjects related to Business Ethics and Corporate Social Responsibility (CSR) at Universities and Polytechnic Schools that are within the National Public and Private classification, and which receive allocations and revenues from the State in Ecuador. For this purpose, null hypotheses (Ho) and alternative hypotheses (H1) have been proposed, obtaining significant statistical evidence in the analysis of 89 curricula of administrative science programs. The analysis shows that the offer of the 47 studied subjects of social responsibility, and 75 of ethics does not depend on whether the university is public or private to receive allocations and revenues from the State, but it does depend on the type of program or degree that is being offered. These higher education subjects are important to help, the future professional, remember his or her correct behavior, commitment, and actions in the company, in society, and in the environment.

AB - Business failures in the 1980s, in the United States, have prompted the undergraduate programs of Business Administration, Public Administration, Foreign Trade, Accounting and Auditing, Economics, Finance, Management and Leadership, Human Talent Management, Transportation Management, Business Management, Marketing, International Business and Tourism to strengthen the techniques and processes of education of the future professionals, based on the teaching of social responsibility and ethics. Hence, the main purpose of this research is to analyze the presence of subjects related to Business Ethics and Corporate Social Responsibility (CSR) at Universities and Polytechnic Schools that are within the National Public and Private classification, and which receive allocations and revenues from the State in Ecuador. For this purpose, null hypotheses (Ho) and alternative hypotheses (H1) have been proposed, obtaining significant statistical evidence in the analysis of 89 curricula of administrative science programs. The analysis shows that the offer of the 47 studied subjects of social responsibility, and 75 of ethics does not depend on whether the university is public or private to receive allocations and revenues from the State, but it does depend on the type of program or degree that is being offered. These higher education subjects are important to help, the future professional, remember his or her correct behavior, commitment, and actions in the company, in society, and in the environment.

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The Offer of Corporate Social Responsibility and Business Ethics Courses in University Accounting Undergraduate Programs: A Comparative Analysis Among Administrative Sciences

Resumen

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Areas de Conocimiento del CACES

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