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

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  • Larrán, Manuel
  • Andrades, Javier
  • Herrera, Jesús

Abstract

This paper examines the attitudes and perceptions of business and accounting students toward corporate social responsibility and sustainability and what are the main variables for explaining differences in such attitudes and perceptions. Secondly, we compare the results of our study with those of the previous literature to determine whether there are differences depending on cultural, socioeconomic and legal forces. To accomplish this task, a survey was administered to be fulfilled by Spanish business and accounting students. In total, we received 319 surveys duly responded. Our results show that business and accounting students surveyed in our research have manifested a greater concern for the social and environmental dimensions of the corporate social responsibility and sustainability term. Meanwhile students surveyed in previous studies showed a strong commitment to the economic dimension of the corporate social responsibility and sustainability concept. Such differences are supported by cultural, socioeconomic and legal forces as well as by the institutional commitment of the university.

Suggested Citation

  • Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "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, Elsevier, vol. 21(2), pages 196-205.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:196-205
    DOI: 10.1016/j.rcsar.2018.02.001
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    References listed on IDEAS

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    Cited by:

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    2. Leyla Angélica Sandoval Hamón & Ana Paula Martinho & M. Rosário Ramos & Cecilia Elizabeth Bayas Aldaz, 2020. "Do Spanish Students Become More Sustainable after the Implementation of Sustainable Practices by Universities?," Sustainability, MDPI, vol. 12(18), pages 1-21, September.
    3. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    4. Noemi Peña Miguel & Javier Corral Lage & Ana Mata Galindez, 2020. "Assessment of the Development of Professional Skills in University Students: Sustainability and Serious Games," Sustainability, MDPI, vol. 12(3), pages 1-18, January.
    5. Duho, King Carl Tornam & Onumah, Joseph Mensah & Simpson, Samuel Nana Yaw & Onumah, Regina Mensah, 2019. "Emerging Technologies, Corporate Social Responsibility and Sustainability: The Perception of Business Students in Ghana," OSF Preprints pg94b, Center for Open Science.
    6. Barbara Mazur & Anna Walczyna, 2020. "Corporate Social Responsibility in the Opinion of Polish and Foreign Students in Management Program of Lublin University of Technology," Sustainability, MDPI, vol. 13(1), pages 1-14, December.
    7. Manoj Anand & Jagandeep Singh, 2021. "Business students’ perception of corporate social responsibility: an exploratory study," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 48(3), pages 261-284, September.
    8. Ligia Isabel Estrada-Vidal & María del Carmen Olmos-Gómez & Rafael López-Cordero & Francisca Ruiz-Garzón, 2020. "The Differences across Future Teachers Regarding Attitudes on Social Responsibility for Sustainable Development," IJERPH, MDPI, vol. 17(15), pages 1-19, July.

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    More about this item

    Keywords

    Corporate social responsibility; Sustainability; Students’ perceptions; Business and accounting education; Stakeholders; Responsabilidad social corporativa; Sostenibilidad; Percepción de los alumnos; Formación empresarial y contable; Grupos de interés;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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