scholarly journals The offer of corporate social responsibility and business ethics courses in university accounting undergraduate programs: A comparative analysis among administrative sciences

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Irene Buele Nugra ◽  
Andrea Pesantez

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.

2013 ◽  
Vol 12 (7) ◽  
pp. 815 ◽  
Author(s):  
Almerinda Forte

Corporate social responsibility plays an important role in a firms life in the U.S.today. It is not enough for companies to generate a profit. U.S. citizens expect them to generate a profit and conduct themselves in an ethical and socially responsible manner. The U.S. Sentencing Commission Guidelines help organizations facilitate this expectation, which is vital for corporate growth and maintaining a competitive edge. Managers who deal with ethical and social responsibility problems often times arent dealing with optimal solutions. Managers often settle forsolutions that suffice or cause the least harm. Managers charged with choosing the ethical or socially responsible path often face problems with no clear solution.Since the formation of the European Union, corporate social responsibility has garnered heightened attention in Europe. This isevidenced by their development of sustainability strategies. The Sustainable Development Strategy for Europe was approved in June 2001. It stated that social cohesion, environmental protection, and economic growth must coexist. This paper compares corporate social responsibility (CSR) in Europe to CSR in the United States. It also examines todays three corporate social responsibility models: the shareholder value model, the stakeholder model and the business ethics model.This paper also addresses Wayne Vissers (2010) five principles which he considers the future of corporate social responsibility, Aras and Crowthers(2011) theory that an organization should be held accountable to the external environment, and the rationale for new paradigms for the future in companies worldwide.


2021 ◽  
Vol 9 (10) ◽  
pp. 289-291
Author(s):  
A. R. Klyusheva ◽  
Yu. I. Rastovа

The authors systematize significant concepts and problems in the field of social responsibility in the context of business ethics, preserving people's health, their lives, the environment, respecting the interests of the state and society, and eco-efficiency.


2000 ◽  
Vol 10 (1) ◽  
pp. 33-42 ◽  
Author(s):  
Archie B. Carroll

Abstract:As we transition to the 21st century, it is useful to think about some of the most important challenges business and other organizations will face as the new millennium begins. What will constitute “business as usual” in the business ethics arena as we start and move into the new century? My overall thought is that we will pulsate into the future on our current trajectory and that the new century will not cause cataclysmic changes, at least not immediately. Rather, the problems and challenges we face now we will face then. Undoubtedly, new issues will arise but they will more likely be extensions of the present than discontinuities with the past.


2021 ◽  
Vol 13 (4) ◽  
pp. 1636 ◽  
Author(s):  
Víctor Meseguer-Sánchez ◽  
Francisco Jesús Gálvez-Sánchez ◽  
Gabriel López-Martínez ◽  
Valentín Molina-Moreno

Traditional economic system has brought important negative implications regarding environmental development, as well as an unequal distribution of wealth, which has led to ecological disasters and population imbalances. Considering the existence of unequal opportunities and access to resources in a global economy, it would be relevant to study the interrelations between the concepts of Sustainability and Corporate Social Responsibility (CSR). Global and multifactorial issues require the review of fieldworks and their connections. From this perspective, the present research aims to analyze the relationships between the concepts of Corporate Social Responsibility and Sustainability in order to understand the advances of current scientific production and future lines of research. In this way, there is a considerable increase of interest in this line of research, highlighting García-Sánchez as the most productive author, Business, Management and Accounting as the most studied topic, and Sustainability Switzerland as the most productive journal. The country with the most publications and citations is the United States, and the most productive institution is Universidad de Salamanca. Future lines of research should focus on the social dimension and its possibilities in the field of Circular Economy. Finally, a line of research is proposed that also includes the proposals from the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals.


Author(s):  
Cindy Lee ◽  
Hyejin Bang ◽  
David J. Shonk

As professional sport teams’ involvement with corporate social responsibility (CSR) activities are prevalent and expected by the public, there has been more attention on the factors that can influence consumers’ reactions to CSR activities. This study investigated the influence of two factors—corporate image and organization choice of communication vehicle—on individuals’ responses, perceived motive, and change of attitude to a professional team sports organization’s CSR activities. A total of 225 usable surveys were collected from a university located in the southern region of the United States for data analyses. The study showed that corporate image had a main effect on perceived motives, Munfavorable = 5.07, Mfavorable = 5.60, F(1, 216) = 6.38, p < .05, , and attitudes, Munfavorable = 4.64, Mfavorable = 5.49; F(1, 216) = 18.34, p < .05, , toward the team due to CSR activities, while there was no main effect for the professional team sports organization’s chosen communication vehicle, F(2, 217) = 1.09, p > .05, for their CSR activities. The importance of building good corporate image and communicating CSR activities to the fan base are also discussed.


2021 ◽  
Vol 199 (1) ◽  
pp. 73-85
Author(s):  
Magdalena Raftowicz ◽  
Adriana Kryk ◽  
Izabela Kurtyka-Marcak

The article aims to assess the benefits of implementing the corporate social responsibility (CRS) concept in enterprises and attempts to examine its impact on society and the environment. The analysis of the effectiveness of investments related to CSR was carried out based on literature review and own research (on-line survey) on the example of L’Oréal Polska. The conclusions from the research confirm the existence of numerous profits related to the implementation of CSR initiatives undertaken by the company. Considering own actions in a forward-looking way and taking responsibility for them shows that CSR is a bridge between the present and the future of business. Therefore, the further development of this concept can be forecasted.


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