Social responsibility in higher education institutions: what is the accounting students' perception?

This study analyzes the perception of accounting students concerning social responsibility, verifying the determinants of student engagement on social responsibility in the university context. For that, a survey was carried out with 210 accounting students of a public university located in the inter...

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Detalles Bibliográficos
Autores: Aquino, Cíntia Vanessa Monteiro Germano, Silva, Clayton Robson Moreira da, Castelo, Joelma Leite, Sobreira, Érica Maria Calíope, Moreira, Letícia Maria
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2024
País:Brasil
Institución:Universidade Federal de Santa Catarina (UFSC)
Repositorio:GUAL - Revista Universitária na América Latina
Idioma:portugués
OAI Identifier:oai:periodicos.ufsc.br:article/95744
Acceso en línea:https://periodicos.ufsc.br/index.php/gual/article/view/95744
Access Level:acceso abierto
Palabra clave:Responsabilidade Social
Estudantes
Ciências Contábeis
Percepção
IES
Social Responsibility
Students
Accounting
Perceptions
HEI
Descripción
Sumario:This study analyzes the perception of accounting students concerning social responsibility, verifying the determinants of student engagement on social responsibility in the university context. For that, a survey was carried out with 210 accounting students of a public university located in the interior of the State of Ceará. Descriptive analysis, exploratory factor analysis, T-test, and multiple linear regression techniques were used. The results showed consistency of the Scale of Perceptions on Social Responsibility in HEI. Also, it was verified the existence of statistical differences in the scale's dimensions concerning the respondents' profile. In addition, the findings show that student engagement on social responsibility is influenced by perceptions about the actions promoted by the HEI and the relevance of social responsibility in professional training, as well as by gender, age, and semester. Thus, it is concluded that the actions promoted by the HEI, either through lectures or in the classroom itself, had the potential to engage students in social responsibility practices.