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University Social Responsibility from the Perspective of the Different Stakeholders
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作者 JoséJavier Buenano Cabrera Betzabédel Rosario Maldonado Mera karla viviana benavides espinosa 《Journal of Modern Accounting and Auditing》 2018年第4期220-230,共11页
The objective of this research is to analyze social responsibility from the stakeholder’s perspective to establish whether universities have advanced in their conception. The research is exploratory and conclusive de... The objective of this research is to analyze social responsibility from the stakeholder’s perspective to establish whether universities have advanced in their conception. The research is exploratory and conclusive descriptive of the cross-sectional sample. The internal and external stakeholders of the public universities domiciled in Quito were taken into account. The results showed that university managers relate this concept with actions of connection with community, the relevance of the academic offer and the accountability, while students relate this concept with teaching in values and philanthropic activities. For administrative personnel instead, university social responsibility (USR) is related to work benefits. On the other hand, the business sector relates this concept with the answer to their needs of innovation. As expected, representatives of government agencies highlight the university’s responses that are necessary to become the engine of economic, productive and social transformation of the country. It is concluded that USR is applied in a partial way, which translates into management models that do not incorporate it as an explicit variable of their actions. 展开更多
关键词 university social responsibility accounts surrender STAKEHOLDERS
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