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Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública

Author

Listed:
  • Villarreal, José Luis

    (Universidad Mariana)

  • Bastidas, Carolina Reyes

    (Universidad Mariana)

  • Paitan, Ángel Javier Mucha

    (Universidad César Vallejo y Universidad Nacional del Santa)

Abstract

La Responsabilidad Social Universitariase establece como estrategia de gestión en instituciones de educación superior, para repensar postulados teóricos, indicadores y criterios. La RSU requiere la participación de los actores de una organización educativa, es transversal a sus actividades y considerando las expectativas de las partes interesadas. La contaduría se ha consolidado como una profesión valiosa para el análisis, aseguramiento y control de información financiera y no financiera importante para la toma de decisiones, con una amplia confianza social fundamentada en lo académico y soportada en el ejercicio profesional. El objetivo del artículo es analizar los fundamentos teóricos sobre la RSU y vincularlo con programas de contaduría pública de la Universidad Mariana (Colombia) y Universidad César Vallejo (Perú). La metodología se ubica dentro del paradigma cualitativo, descriptivo, utilizando la técnica de revisión documental. Como conclusión se identificaron dimensiones, subdimensiones y componentes de la RSU basados en el desarrollo teórico para ser integrados como ejes articuladores en la formación de Contadores Públicos que permita una mejor interacción con el entorno institucional y socio empresarial, de tal forma que su perfil de egreso corresponda a los requerimientos del mundo contemporáneo y se conviertan en actores garantes de transformaciones sociales y cuidado ambiental. ******************************************************************************************************************************************************************************** University Social Responsibility is established as a management strategy in higher education institutions, to rethink theoretical postulates, indicators and criteria. RSU requires the participation of the actors of an educational organization, it is transversal to its activities and considering the expectations of the interested parties. Accounting has established itself as a valuable profession for the analysis, assurance and control of financial and non-financial information important for decision-making, with broad social trust based on academics and supported by professional practice. The objective of the article is to analyze the theoretical foundations on USR and link it with public accounting programs of the Mariana University (Colombia) and César Vallejo University (Peru). The methodology is located within the qualitative, descriptive paradigm, using the document review technique. As a conclusion, dimensions, sub-dimensions and components of the USR were identified based on the theoretical development to be integrated as articulating axes in the training of Public Accountants that allows a better interaction with the institutional environment and business partner, in such a way that their graduation profile correspond to the requirements of the contemporary world and become guarantors of social transformation and environmental care.

Suggested Citation

  • Villarreal, José Luis & Bastidas, Carolina Reyes & Paitan, Ángel Javier Mucha, 2022. "Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública," Revista Tendencias, Universidad de Narino, vol. 23(1), pages 341-371, January.
  • Handle: RePEc:col:000520:019977
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    File URL: https://revistas.udenar.edu.co/index.php/rtend/article/view/7088
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    References listed on IDEAS

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    1. repec:idb:brikps:11320 is not listed on IDEAS
    2. François Vallaeys & Cristina de la Cruz & Pedro M. Sasia, 2009. "Responsabilidad social universitaria: Manual de primeros pasos," IDB Publications (Books), Inter-American Development Bank, number 11320, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    contabilidad; desarrollo sostenible; educación para el desarrollo sostenible; gestión de la educación; justicia social.;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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