¿Es el género un factor determinante en las percepciones y actitudes de los estudiantes universitarios hacia la responsabilidad social?

  1. Manuel LARRÁN JORGE
  2. Cristina MÁRQUEZ MORENO
Revue:
Estudios Economicos Regionales y Sectoriales : EERS: Regional and sectoral economic studies : RSES

ISSN: 1578-4460

Année de publication: 2014

Titre de la publication: Special Issue on Economics of Education in collaboration with AEDE

Volumen: 14

Número: 3

Pages: 31-54

Type: Article

DIALNET GOOGLE SCHOLAR

D'autres publications dans: Estudios Economicos Regionales y Sectoriales : EERS: Regional and sectoral economic studies : RSES

Résumé

This study analyzes personal beliefs by different students of Spanish universities with regard to the implementation of social responsibility in the higher education institutions in Spain as well as the study examines the presence of possible differences according to the gender. The main goals focuses on: -Examining the perception of students about the reasons for companies to implement CSR. -Determining the relationship between the concept of social responsibility and their application in higher education institutions; -Analyzing the relevance of incorporating social responsibility issues in teaching. To achieve this purpose, this study reports on a questionnaire survey of 1596 undergraduate students from Andalusian public universities. Key findings show that students from Andalusian public universities states the relevance of including social responsibility issues in teaching and manageme nt functions as well as they understand the meaning of the concept of social responsibility. Also, female survey participants are significantly more socially and ethically in clined than male survey participants

Références bibliographiques

  • Adkins, N. y Radtke R.R. (200 4). “Students’ and Faculty members’ perceptions of the importance of business Ethics and Accounting Ethics Education: Is there an Expectatations Gap?”, Journal of Business Ethics, Vol. 51, pp. 279-300.
  • Albaum, G. y Peterson, R. A. (2006). “Ethical Attitudes of Future Business Leaders. Do They Vary by Gender and Religiosity?”, Business and Society, Vol. 45(3), pp. 300-321.
  • Aldazabal, E. y Espinosa, M. (2010). “La Incorporación de la Ética en la Formación de la Profesión Contable”. Actas XIV Encuentro de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC). La información financiera de calidad: Señalando el camino de la recuperación. A Coruña, 2, 3 y 4 de Junio 2010.
  • Alvarado, A., Bigné, E. y Currás, R. (2011). “Perspectivas teór icas usadas para el estudio de la responsabilidad social empresarial: una cl asificación con base en su racionalidad”. Estudios Gerenciales, vol. 27, núm. 118, pp. 115-137, Universidad ICESI. Colombia
  • Ameen, E.E., Guffey, D.M., y McMillan, J.J (1996). “Gender differences in determining the ethical sensitivity of futu re accounting professionals”. Journal of Business Ethics , Vol.15, pp. 591-597.
  • Araque, R. A. y Montero, M.J. (2006). “La responsabilidad social a debate”. Icaria.Barcelona Aspen Institute (2008): “Where Will They Lead? MBA Student Attitudes About Business & Society”. Aspen Institute for Social Innovation Trough Business, New York.
  • Aupperle, K.; Carroll, A. y Hatfield, J. (1985). “An empirical examination of the relationship between corporate social responsibility”. Academy of Management Journal, Vol. 28, pp. 446-463.
  • Bageac, D., Furrer, O. & Reynaud, E. (201 1). “Management students' attitudes toward business ethics: a comparison between France and Romania”. Journal of Business Ethics, Vol. 98, pp. 391-406.
  • Bigne, E.; Chumpitaz, R.; Andreu, L. y Swaen, V. (2006). “La Influencia de la Responsabilidad Social Corporativa en el Comportamiento de Compra de Estudiantes Universitarios”. ESIC MARKET, Sep-Dic. 2006, pp. 163-189.
  • Bampton, R. y Cowton, C. (2 002). “The Teaching of Ethics in Management Accounting: Progress and Prospect”. Business Ethics: A European Review,Vol. 11(1), pp. 52-61.
  • Bampton, R. y Maclagan, P. (2005). “Why Teach Ethics to Accounting Students? A Response to the Sceptics, Business Ethics”, Vol.14 (3), pp. 290-300.
  • Bateman, C. y Valentine, S. (2010). “Investigating the effects of gender on consumers’ moral philosophies and ethical intentions”. Journal of Business Ethics , Vol. 95 (3), pp. 393- 414.
  • Beekun, R., Stedham, Y. y Westerman, J. (2010 ). “Effects of justice and utilitarianism on ethical decision making: A cross-cultural examination of gender similarities and differences”. Business ethics: An European Review, Vol. 19(4), pp. 309-325.
  • Borkowski, S.C. y Ugras, Y.J. (1998). “Business students and ethics: A meta-analysis”. Journal of Business Ethics, Vol. 17, pp. 1117-1127.
  • Borra, C.; Caraballo, Mª.A. y Gómez, F. (2007). “Los Determinantes de la Satisfacción de los Universitarios con la Formación en Etica Profesional: Evidencia a partir de una Nueva Muestra”. XV Congreso Nacional de Etica de la Econom ía y de las Organizaciones. El Buen gobierno de las Organizaciones. IESE Business School. Barcelona, 8 y 9 de junio de 2007.
  • Burton, B.K. y Hegarty, W.H. (1999). “Some Determinants of Student Corporate Social Responsibility Orientation”, Business & Society, Vol. 38 (2), pp. 188-205.
  • Carroll, A. B. (1979). “A Three-Dimensional Conceptual Model of Corporate Performance”, The Academy of Management Review vol. 4(4), pp. 497–505.
  • Carroll, A. B. (1991). “The Pyramid Of Corporate Social Responsibili ty: Toward the Moral management of Organizational Stakeholders”, Business Horizons Vol. 34(1), pp. 39– 48.
  • Carroll, A.B. y Buchholz, A. K. (200 0). “Business and society - Ethics and stakeholdersManagement”, Cincinnati, South Western College Publishing.
  • Carroll, A. B., y Shabana, K. (2010). "The Business Case for Corporate Social Responsibility: A Review of Concepts”, Research and Practice. International Journal of Management Reviews, Vol. 12(1), pp. 85-105.
  • Ceulemans, K., De Prins, M., Cappuyns, D. y Coninck, W. (2011). “Integration of sustainable development in higher education’s curr icula of applied economics: Large scale assessments, integration strategies and barriers”, Journal of Management and Organization, Vol. 17 (5), pp. 621–640.
  • Cohen, J.R., Pant, L.W.y Sharp, D.J. (2001). “An examination of differences in ethical decision making between canadian business students and accounting profesionals”, Journal of Business Ethics, Vol. 30 (4), pp. 319-336.
  • Cole, B y Smith, D. (1995). “Effects of ethics instruction on the ethical perceptions of college business students”, Journal of education for business, Vol. 70, pp. 351-356.
  • Confederación de Consumidores y Usuarios (2008). “La Opinión y Valoración de los Consumidores sobre la Responsabilidad Social de la Empresa en España”. http://www.cecu.es/GuiaRSE3.pdf
  • Cowton, C.J. y Cummins, J. (2003). “Teach ing Business Ethics in UK Higher Education: Progress and Prospects”, Teaching Business Ethics, Vol. 7(1), pp. 37-54.
  • Dahlsrud, A. 2008. “How corporate social re sponsibility is defined: an analysis of 37 definitions”,Corporate Social Responsibility and Environmental Management, Vol. 15(1), pp. 1-13.
  • De la Cuesta, M. y Valor, C. (2003). “Responsabilidad social de la empresa. Concepto, medición y desarrollo en España”, Boletín ICE Económico Vol. 2755, pp. 7-19.
  • De la Cuesta, M., Porras, A., Saavedra, I. Y Sánchez, D. (2010). “El compromiso social de la UNED”, pp. 233-272. En de la Cuesta, M, de la Cruz, C.J. y Rodríguez, J.M. (Coords.). Responsabilidad Social Universitaria. La Coruña. Netbiblo.
  • Elias, R.Z. (2004). “An examination of business students perceptions of CSR”, Journal of Business Ethics, Vol. 52(3), pp. 267-281.
  • Elkington, J. (1998). “Cannibals with forks: The triple bottom line of 21st century business”. Gabriola Island, British Columbia, Canada: New Society.
  • Epstein, E.M (1987). “The Co rporate social policy process : Beyond business ethics, Corporate social respon sibility, and corporate social responsiveness”, California Management Review, Vol. 29, pp. 99-114.
  • Eweje, G. y Brunton, M. (2010). “Ethical perceptions of business students in a New Zealand university. Do gender, age an d work experience matter?”. Business and ethics: An European Review, Vol. 19(1), pp. 95-111.
  • Forética (2008): Informe forética RSE. Disponible en: www//htpforetica.org/biblioteca/informes-foretica/doc_details/29-informe-foretica-2008?lang=es
  • Frederick, W.C. (1978). “F rom CSR1 to CSR2: the maturing of business and society thought”. Working paper 279, Graduate School of Business, University of Pittsburgh.
  • Freeman, R. E. 1984. “Strategic management: A stakeholder approach”. Boston: Pitman.
  • Gautschi, III, F y Jones, T. (1998). “Enhancing the ability of business students to recognize ethical issues: an empirical assessment of th e effectiveness of a course in business ethics”, Vol. 17, pp. 205-216.
  • Galbraith, S y Stephenson, H. (1993). “Decision rules used by male and female business students in making ethical value judgments: another look”, Journal of Business Ethics, Vol. 12, pp. 227-233.
  • Gilligan, C. (1982). “In a Different Voice: Psychological Theory and Women ́sDevelopment. Harvard University Press Cambridge, MA. En Donleavy, G.D. (2007). No Man ̈s Land: Exploring the Space between Gilligan y Kohlberg”, Journal of Business Ethics, Vol. 80, pp. 807-822
  • Gioia, D.A. (2002). “Business education ́s role in the crisis of confidence in corporations”. Academy of Management Executive, Vol. 16(3), pp. 142-144.
  • González-Rodríguez, M.R., Díaz- Fernández, M.C., Pawlak, M. y Simonetti, B. (2012). “Perceptions of students university of corporate social responsibility”. Qual Quant, Vol 47, pp. 2361-2377
  • Ibrahim, N.A.; Angelidis, J.P. y Howard, D.P. (2006). “Corporate Social Responsibility: A Comparative Analysys of Perceptions of Practicing Accountants and Accounting Students”, Journal of Business Ethics, 66, 157-167.
  • Ibrahim, N.A.; Howard, D.P. y Angelidis, J.P. (2008). “The Relationship between Religiousness and corporate So cial Responsability Orientation: Are there Differences
  • Between Business Managers and Students?”, Journal of Business Ethics , Vol. 78, pp. 165-174.
  • Hidalgo, A. y Fuentes. F. (2007). “Actitudes hacia la Responsabilidad Social de la Empresa. Un Análisis Empírico en Estudiantes Universitarios y Preuniversitarios”. Actas XXI Congreso anual AEDEM, Universidad Rey Juan Carlos, Madrid, 6,7 y 8 de Junio de 2007.
  • Jakobsen, O.; Ims, K. y Gronhaung, K. (2005): “Faculty Members’ Attitudes Towards Ethics at Norwegian Business School: An Exploratory Study”, Journal of Business Ethics, Vol. 62(3), pp. 299-314.
  • Kolodisky, R.W.; Madden, T.M.; Zisk, D.S. y Henkel, E.T. (2010): “Attitudes about Corporate Social Res ponsibility: Business St udent Predictors”, Journal of Business Ethics. Vol. 91(2), pp. 167-181.
  • Knots, T. López, T. y Mesak, H. (2000). “Ethical judgements of college students : an empirical analysis”, Journal of education for business, Vol. 75(3), pp. 158-163.
  • Kolmogorov, A. (1968). “Logical basis for information theory and probability theory”. IEEE Transactions of Information Theory, Vol. 14, September, pp. 662-664.
  • Kracher, B., Chatterjee, A. y Lundquist, A.R. (2002). “Factors related to the cognitive moral development of business students and business professionals in India and the United States: nationality, education, sex and gender”, Journal of Business Ethics, Vol. 35(4), pp. 255-268.
  • Kraft, K. y Singhapakdi, A. (1995). “The relative importance of social responsibility in determining organizational effectiveness: student responses”, Journal of Business Ethics, Vol. 14, pp. 315-323.
  • Lafuente, A.; Viñuales, R.: Puedo, R. y Llaría, J. (2003). “Responsabilidad Social Corporativa y Políticas Públicas”. Documneto de trabajo 3/2003, Fundación Alternativas.
  • Lämsä, A.; Vehkaperä, M.; Puttonen, T. y Personen, H. (2007). “E ffects of Business Education on Women and Men Students’ At titudes on Corporate Responsibility in Society”, Journal of Business Ethics, Vol. 82, pp. 45-58.
  • Landry, R.; Moyes, G. y Cortes, A. (2004). “Ethical Perceptions Among Hispanic Students: Differences by Major and Gender”, J ournal of education for business, Vol. 80(2), pp. 102-108.
  • Larrán, M y López, A. (2009). “ Una propuesta de Memoria de Responsabilidad social Universitaria”. Comunicación presentada en el congreso de AECA. Valladolid.
  • Lau, C.L. (2010). “A step forw ard: Ethics education matters!”, Journal of Business Ethics, Vol. 94(4), pp. 565-584.
  • Libby, A. y Agnello, V. (2000). “Ethical Decision Making and The Law”, Journal of Business Ethics, Vol. 26, pp. 223–232.
  • Loe, T. W., Ferrell, L. y Mansfield, P. (2000). “A review of empirical studies assessing ethical decision making in business”, Journal of Business Ethics, Vol. 25, pp. 185-204.
  • Logsdon, J. M., & Wood, D. (2002). “Business Citizenship: from Domestic to Global Level of Analysis”, Business Ethics Quaterly, Vol, 12(2), pp. 87-155.
  • Lozano, J.M. et al. (2005). “ Los gobiernos y la responsabilidad social de las empresas”.Ediciones Granica. Barcelona.
  • Luthar, H.K., DiBattista, R.A. y Gautschi, T. (1997). “Perception of what the ethical climate is and what it should be: the role of gender, academic status and ethical education”. Journal of Business Ethics, Vol. 16(2), pp. 205-217.
  • Mason, E.S. y Mudrack, P.E. (1996). “Gender and ethical orientation: a test of gender and occupational social ization theories”, Journal of Business Ethics , Vol. 15(6), pp. 599- 604.
  • Matten, D. y Moon, J. (2004). “Corporate social responsibility education in Europe”. Journal of Business Ethics, Vol. 54, pp. 323-337. McCuddy, M. y Peery, B. (1996). “Selected individual differe nces and collegians’ ethical beliefs’”, Journal of Business Ethics, Vol. 15, pp. 261-272.
  • Melé, D. (2008). “Integrating ethics into management”. Journal of Business Ethics, Vol. 78 (3), pp. 291–297.
  • Morris, S.A. (1997). “Internal effects of stakeholder management devices”, Journal of Business Ethics, Vol. 16, pp. 413-424.
  • Muijen, H. (2004). “Corporate Social Responsibility Starts at University”. Journal of Business Ethics”, Vol. 53, pp. 235-246.
  • Nguyen, N.T., Basuray, M.T., Smith, W.P., Kopka, D., McCulloh, D. (2008). “Moral issues and gender differences in ethical judgment using Reidenbach and Robin’s(1990) multidimensional ethics scale: implications in teaching of business ethics”, Journal of Business Ethics, Vol. 77, pp. 417-430.
  • Nicholson, C.Y. y Demoss, M. (2009). “Teaching Ethics and Social Responsibility: An Evaluation of Undergraduate Busin ess Education at the Discipline Level”, Journal of Education for Business, Vol. 84(4), pp. 213-219.
  • O’Fallon, M.J. y Butterfield, K.D. (2005). “A review of the empirical ethical decision-making literature: 1996-2003”, Journal of Business Ethics, Vol. 59, pp. 375-413.
  • Pérez, A.; García de los Salmones, M.M. y Rodríguez del BosqueI. (2013). “The effect of corporate associations on consumer behaviour”, European journal of Marketing, Vol. 47, pp. 218-238.
  • Peterson, R., Albaum, G., Merunka, D. Munuera, J. y Smith, S. (2010). “Effects of nationality gender and religiosity on business-related ethicality”, Journal of Business Ethics, Vol. 96(4), pp. 573-587.
  • Pricewaterhousecoopers (2006). “La Actitud del Consumidor hacía la Responsabilidad Social Corporativa”. www.pwc.com/es/es.
  • Ritter, B,A. (2006). “Can Busi ness ethics be taught? A study of the ethical decision-making process in business students”, Journal of Business Ethics, Vol. 68, pp. 153-164.
  • Ruegger, D y King, E. (1992). “A study of the effect of age and gender upon student business ethics,” Journal of Business Ethics, Vol. 11, pp. 179-186.
  • Silver, L.S. y Valentine, S.R. (2000). “College students perceptions of moral intensity in sales situation”, Journal of education for business, Vol. 75(6), pp. 309-314
  • Sims, R.L. (2002). “Ethical rule breaking by employees: A test of so cial bonding theory”, Journal of Business Ethics, Vol. 40(2), pp. 101-110.
  • Singhapakdi, A., Vitell, S.J., Rallapalli, K.C. y Kraft, K. (1996). “The perceived role of ethics and social responsibility: a scale development”, Journal of Business Ethics, Vol. 15, pp. 1131-1140.
  • Sleeper, B.; Schneider, K. y Weber, J. (2006). “Scale and Study of Student Attitudes toward Business Education’s Role in Addressing Social”, Journal of business ethics, Vol. 68(4), pp. 381-391.
  • Setó-Pamies, D., Domingo-Vernis, M. Y Rab assa-Figueras, N. (2011). “Corporate social responsibility in management education: current status in Spanish universities”, Journal of management & organization, Vol. 17, pp. 604-620.
  • Smyth, L.S., Davis, J.R. y Kroncke, C.O. (2009). “Students ́perceptions of business ethics: using cheating as a surrogate for business situations”, Journal of Educatin for Business, March/April, pp. 229-238.
  • Sims, R. y Gegez, A. (2004). “Attitudes towards business ethics: a five nation comparative study”, Journal of Business Ethics, Vol. 50(3), pp. 253.
  • Sobczak, A.; Debucquet, G. y Havard, C. (2006). “The Impact of Higher Education on Students ́ and Young Managers ́ Perception of Companies an CSR: An Exploratory Analysis”. Corporate Governance, Vol. 6(4), pp. 464-474.
  • Stedham, y., Yamamura, J.H. y Beekun, R.I. (2007). “Gender differences in business ethics: justice and relativist perspectives”, Business Ethics: A European Review, Vol. 16(2), pp. 163-174.
  • Valleys, F. (2006). “ Breve marco teórico de la responsabilidad social universitaria”. Pontificia Universidad Católica del Perú.
  • Vallaeys, F. (2006). “Hacia la construcción de indicadores de responsabilidad social universitaria”. Pontificia Universidad Católica del Perú.
  • Van Marrewijk, M. (2003). “Concepts and definitions of CSR and corporate sustainability: between agency and communion”, Journal of Business Ethics, Vol. 44(2), pp. 95-105.
  • Werther, W., & Chandler, D. 2 010. “Strategic Corpor ate Social Responsibility. Stakeholders in a Global Environment”. 2nd Edition, Sage Publications.
  • Zurita, R. (2003). “Proyecto Universidad Construye País: Universidad Socialmente Responsable en la Universidad de la Frontera”. En Carola Fernández, C; Delpiano, C y De Ferrari, J.L. (Eds). Responsabilidad Social Universitaria. Una manera de ser Universidad. Corporación Participa. Págs, 127-135
La source de données: Dialnet