Nivel de apropiación de Stakeholders a la RSU en un programa de Contaduría Pública colombiano. (Spanish)

Level of appropriation of Stakeholders to the USR in a Colombian Public Accounting program. (English)

The objective of this article is to analyze the level of appropriation of internal stakeholders (students, teachers and managers) assigned to the Public Accounting Program of the Mariana University (Pasto, Colombia) to the dimensions of University Social Responsibility (USR). For this purpose, a sample of 121 students, 28 teachers and 2 managers (dean and director of the program) was used and three hypotheses were formulated from the review of the literature that were tested in two phases: the first exploratory, through factor analysis and, the second confirmatory, with the structural equation model. The main results show that the internal stakeholders of the Mariana University perceive that research with a social focus is related to the dimension of social projection, and that RSU with an educational focus is not related to research with a social focus, but it is related to the dimension of social projection. [ABSTRACT FROM AUTHOR]

El objetivo del presente artículo es analizar el nivel de apropiación de los stakeholders internos (estudiantes, docentes y directivos) adscritos al Programa de Contaduría Pública de la Universidad Mariana (Pasto, Colombia) a las dimensiones de la Responsabilidad Social Universitaria (RSU). Para tal fin se usó una muestra de 121 estudiantes, 28 docentes y 2 directivos (decano y director del programa) y se formularon tres hipótesis a partir de la revisión de la literatura que se comprobaron en dos fases: la primera exploratoria, mediante análisis factorial y, la segunda confirmatoria, con el modelo de ecuaciones estructurales. Los principales resultados muestran que los stakeholders internos de la Universidad Mariana perciben que la investigación con enfoque social está relacionada con la dimensión de proyección social, y que la RSU con enfoque educativo no está relacionada con la investigación con enfoque social, pero sí lo está con la dimensión de proyección social. [ABSTRACT FROM AUTHOR]

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