Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting

Francisca Castilla-Polo,Macario Cámara De La Fuente,Alonso Moreno,Ana Licerán-Gutiérrez,Manuel Cano-Rodríguez,Eva Chamorro Rufián,María Consuelo Ruiz-Rodríguez

doi:10.3390/su12177093

Francisca Castilla-Polo, Macario Cámara De La Fuente + Show 5 more

Open Access

https://doi.org/10.3390/su12177093

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Journal: Sustainability	Publication Date: Aug 31, 2020
Citations: 11	License type: CC BY 4.0

Affiliation: University of Jaén

Abstract

This study analyzes how learning about social responsibility (SR) can modify the perceptions of university students about the importance of responsible behavior on the part of companies. To this end, a questionnaire was designed and administered to Management Accounting students before (n = 128) and after (n = 71) receiving two training activities on SR. The descriptive results obtained testify to the importance of SR in the views of the sampled students, both before and after receiving the specific learning in SR. In this latter moment, students demonstrated a vision highly committed to the need for SR to be part of the economic agenda. The results also show that there was a significant change in the perception of SR and its implications in terms of benefits and costs before and after receiving the training. All of this suggests that SR training has partially modified students’ perceptions of SR. This paper provides important insights that could be leveraged by university and business school managers for the purpose of designing or modifying curricula related to SR. At the same time, it evaluates the potential of SR learning as a tool for modifying attitudes.

Highlights

There is a growing demand for social responsibility (SR) to occupy a prominent place within university studies [1] and, especially, within business qualifications
If we focus on the type of SR training, the extant literature does not always analyze formal training, it may be informal training [11,34,35,36], which may result in numerous benefits for students such as increased commitment to social issues to the detriment of economic issues [37] and improved socially responsible decision-making
Ninety-five percent thought that Agenda 2030 is important or very important for companies to be socially responsible in line with other studies [44,48,51]

Summary

Introduction

There is a growing demand for social responsibility (SR) to occupy a prominent place within university studies [1] and, especially, within business qualifications. The training of future executives, managers, and heads of companies/organizations should take into account the incorporation of such content, so that students understand that along with economic objectives, social and environmental objectives should be considered. How SR is dealt with in the business sphere will affect companies and society as a whole [4]. All of the above is affected by a context where financial scandals and unethical management practices in business have drawn attention to the role of university institutions with regard to the ethical and sustainable behavior of the professionals they are training. The accounting discipline plays a decisive role in helping to understand, analyze, and interpret the role of companies as economic, social, and environmental actors [6]. Soderstrom et al [7] conclude that there are many opportunities to leverage management accounting within the area of sustainability pursuant of managing businesses in ways which recognize the importance of objectives beyond profit maximization

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