IDEAS home Printed from https://ideas.repec.org/a/eee/spacre/v21y2018i2p196-205.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1138489118300025
    Download Restriction: no
    File URL: https://libkey.io/10.1016/j.rcsar.2018.02.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Eddy Ng & Ronald Burke, 2010. "Predictor of Business Students’ Attitudes Toward Sustainable Business Practices," Journal of Business Ethics, Springer, vol. 95(4), pages 603-615, September.
    2. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    3. Anna-Maija Lämsä & Meri Vehkaperä & Tuomas Puttonen & Hanna-Leena Pesonen, 2008. "Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society," Journal of Business Ethics, Springer, vol. 82(1), pages 45-58, September.
    4. Manuel Larrán Jorge & Francisco Javier Andrades Peña & María José Muriel de los Reyes, 2015. "Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study," Accounting Education, Taylor & Francis Journals, vol. 24(5), pages 361-382, October.
    5. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    6. Setó-Pamies, Dolors & Domingo-Vernis, Misericordia & Rabassa-Figueras, Noemí, 2011. "Corporate social responsibility in management education: Current status in Spanish universities," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 604-620, September.
    7. Moon, Jeremy & Orlitzky, Marc, 2011. "Corporate social responsibility and sustainability education: A trans-Atlantic comparison," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 583-603, September.
    8. Wright, Norman S & Bennett, Hadyn, 2011. "Business ethics, CSR, sustainability and the MBA," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 641-655, September.
    9. Robert Kolodinsky & Timothy Madden & Daniel Zisk & Eric Henkel, 2010. "Attitudes About Corporate Social Responsibility: Business Student Predictors," Journal of Business Ethics, Springer, vol. 91(2), pages 167-181, January.
    10. Jeffrey Pfeffer & Christina T. Fong, 2004. "The Business School ‘Business’: Some Lessons from the US Experience," Journal of Management Studies, Wiley Blackwell, vol. 41(8), pages 1501-1520, December.
    11. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    12. Pfeffer, Jeffrey & Fong, Christina T., 2004. "The Business School "Business": Some Lessons from the U.S. Experience," Research Papers 1855, Stanford University, Graduate School of Business.
    13. Lisa Christensen & Ellen Peirce & Laura Hartman & W. Hoffman & Jamie Carrier, 2007. "Ethics, CSR, and Sustainability Education in the Financial Times Top 50 Global Business Schools: Baseline Data and Future Research Directions," Journal of Business Ethics, Springer, vol. 73(4), pages 347-368, July.
    14. Pratima Bansal, 2005. "Evolving sustainably: a longitudinal study of corporate sustainable development," Strategic Management Journal, Wiley Blackwell, vol. 26(3), pages 197-218, March.
    15. Alan Wong & Fu Long & S. Elankumaran, 2010. "Business students' perception of corporate social responsibility: the United States, China, and India," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 299-310, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Francisca Castilla-Polo & María Consuelo Ruiz-Rodríguez & Alonso Moreno & Ana Licerán-Gutiérrez & Macario Cámara de la Fuente & Eva Chamorro Rufián & Manuel Cano-Rodríguez, 2020. "Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting," Sustainability, MDPI, vol. 12(17), pages 1-22, August.
    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.
    9. Vanini, Ute & Bochert, Saskia, 2024. "Integration of sustainability issues into management accounting textbooks," Journal of Accounting Education, Elsevier, vol. 66(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dolors Setó-Pamies & Eleni Papaoikonomou, 2016. "A Multi-level Perspective for the Integration of Ethics, Corporate Social Responsibility and Sustainability (ECSRS) in Management Education," Journal of Business Ethics, Springer, vol. 136(3), pages 523-538, July.
    2. Francisca Castilla-Polo & María Consuelo Ruiz-Rodríguez & Alonso Moreno & Ana Licerán-Gutiérrez & Macario Cámara de la Fuente & Eva Chamorro Rufián & Manuel Cano-Rodríguez, 2020. "Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting," Sustainability, MDPI, vol. 12(17), pages 1-22, August.
    3. Mladen Koljatic & Monica Silva, 2015. "Do Business Schools Influence Students’ Awareness of Social Issues? Evidence from Two of Chile’s Leading MBA Programs," Journal of Business Ethics, Springer, vol. 131(3), pages 595-604, October.
    4. Maria Jose Murcia & Hector O. Rocha & Julian Birkinshaw, 2018. "Business Schools at the Crossroads? A Trip Back from Sparta to Athens," Journal of Business Ethics, Springer, vol. 150(2), pages 579-591, June.
    5. Eglė Stonkutė & Jolita Vveinhardt & Włodzimierz Sroka, 2018. "Training the CSR Sensitive Mind-Set: The Integration of CSR into the Training of Business Administration Professionals," Sustainability, MDPI, vol. 10(3), pages 1-14, March.
    6. Jesús Barrena‐Martínez & Macarena López‐Fernández & Cristina Márquez‐Moreno & Pedro Miguel Romero‐Fernández, 2015. "Corporate Social Responsibility in the Process of Attracting College Graduates," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 408-423, November.
    7. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
    8. Luis Otero-González & Pablo Durán-Santomil & Luis-Ignacio Rodríguez-Gil & Rubén Lado-Sestayo, 2021. "Does a Company’s Profitability Influence the Level of CSR Development?," Sustainability, MDPI, vol. 13(6), pages 1-15, March.
    9. Silvia Ayuso & Francisco Ernesto Navarrete‐Báez, 2018. "How Does Entrepreneurial and International Orientation Influence SMEs' Commitment to Sustainable Development? Empirical Evidence from Spain and Mexico," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 80-94, January.
    10. Pätäri, S. & Arminen, H. & Albareda, L. & Puumalainen, K. & Toppinen, A., 2017. "Student values and perceptions of corporate social responsibility in the forest industry on the road to a bioeconomy," Forest Policy and Economics, Elsevier, vol. 85(P1), pages 201-215.
    11. Nikolett Deutsch & László Berényi, 2018. "Personal approach to sustainability of future decision makers: a Hungarian case," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 20(1), pages 271-303, February.
    12. Pablo Ruiz-Palomino & Ricardo Martínez-Cañas & Pedro Jiménez-Estévez, 2019. "Are Corporate Social Responsibility Courses Effective? A Longitudinal and Gender-Based Analysis in Undergraduate Students," Sustainability, MDPI, vol. 11(21), pages 1-17, October.
    13. James Swaim & Michael Maloni & Stuart Napshin & Amy Henley, 2014. "Influences on Student Intention and Behavior Toward Environmental Sustainability," Journal of Business Ethics, Springer, vol. 124(3), pages 465-484, October.
    14. Rupert J. Baumgartner, 2014. "Managing Corporate Sustainability and CSR: A Conceptual Framework Combining Values, Strategies and Instruments Contributing to Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(5), pages 258-271, September.
    15. Mahalaxmi Adhikariparajuli & Abeer Hassan & Benedetta Siboni, 2021. "CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-23, January.
    16. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2015. "Are Australian Universities Making Good Use of ICT for CSR Reporting?," Sustainability, MDPI, vol. 7(11), pages 1-22, November.
    17. Jan Anton van Zanten & Rob van Tulder, 2018. "Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement," Journal of International Business Policy, Palgrave Macmillan, vol. 1(3), pages 208-233, December.
    18. Irena Slavova & Yovka Bankova, 2015. "Corporate Social Responsibility In Business And Management University Education: The Relevancy To The Business Practices In Bulgaria," European Journal of Business and Economics, Central Bohemia University, vol. 10(2), pages 6971:10-697, January.
    19. Sara Rodriguez-Gomez & Maria Lourdes Arco-Castro & Maria Victoria Lopez-Perez & Lazaro Rodríguez-Ariza, 2020. "Where Does CSR Come from and Where Does It Go? A Review of the State of the Art," Administrative Sciences, MDPI, vol. 10(3), pages 1-19, August.
    20. Mohsin Abdur Rehman & Muhammad Kashif & Michela Mingione, 2019. "Corporate Social Responsibility and Sustainability (CSRS) Initiatives among European and Asian Business Schools: A Web-based Content Analysis," Global Business Review, International Management Institute, vol. 20(5), pages 1231-1247, October.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:196-205. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/intelligence .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.