Responsabilidade social corporativa: a percepção dos estudantes do curso de ciências contábeis

Abstract

The Corporate Social Responsibility (CSR) has received a great emphasis on academic as well as in the business world, due the search for adjustments by organizations to socially responsible actions. In this context it is important that future accountants know such business needs and the subject in question, and for that, the academy, especially, the course in science accounting, it should be privy to this aspect so that they can pass the topic to the students. This study aimed to identify and analyze the perception of students of science accounting on the subject CSR of two IED from Pato Branco/PR. This research is about a replication and the propositions contained in the survey instrument were based on the original study. The data collection was conducted through a questionnaire, applied in person in the classroom for students, itt obtained 268 questionnaires considered valid. The results indicate that over 80% of participants reported never having had contact with the subject and therefore have little knowledge to describe their understanding of CSR and discern the characteristics of socially responsible companies. Even plus, more than 92% of students agree that the accountant should know about CSR and support administrators in the adoption / dissemination of socially responsible practices. Considering the above, it is clear the need for a better approach to the subject in Accounting courses of the surveyed IES.