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

Francisca Castilla-Polo, María Consuelo Ruiz-Rodríguez, Alonso Moreno, Ana Licerán-Gutiérrez, Macario Cámara de la Fuente, Eva Chamorro Rufián and Manuel Cano-Rodriguez
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Francisca Castilla-Polo: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
María Consuelo Ruiz-Rodríguez: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
Alonso Moreno: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
Ana Licerán-Gutiérrez: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
Macario Cámara de la Fuente: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
Eva Chamorro Rufián: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain

Sustainability, 2020, vol. 12, issue 17, 1-22

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.

Keywords: social responsibility; higher education; learning; management accounting; sustainable development goals (SDGs) (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:12:y:2020:i:17:p:7093-:d:406472

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