Corporate Social Responsibility and Financial Control
| Autor: | Héctor Raúl Santa María Relaiza, Luis Alberto Lira Núñez, María Milagros Sánchez Temple, Percy Samuel Yabar Miranda, Irma Esperanza Aybar Bellido |
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| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | International Journal of Professional Business Review; Vol. 8 No. 1 (2023): Continuous publication; e936 International Journal of Professional Business Review; v. 8 n. 1 (2023): Continuous publication; e936 |
| ISSN: | 2525-3654 |
| DOI: | 10.26668/businessreview/2023.v8i1.936 |
| Popis: | Purpose: The objective of the study was to determine the relationship between CSR and financial control; to achieve this, references were taken from different authors reviewing the state of the art with the purpose of an exhaustive understanding of the subject. Methodology: The research was based on a quantitative approach, non-experimental, cross-sectional design and a sample of 60 private educational institutions. Data were collected through two instruments that counted with reliability and validity: the CSR instrument obtained a reliability of 0.824 and the financial control, a 0.821. Conclusions: As a result, it was found that 96.7% of the promoters showed high social responsibility and financial control of the institutions in their charge. Likewise, a Spearman's Rho of 0.769 was obtained with a p= 0.000. It is concluded that there is a direct, significant and positive relationship between CSR and financial control; therefore, it was determined that educational institutions, under the supervision of the Local Educational Management Unit, improve their financial control. Implications of the Research: The world is focused on how companies practice corporate social responsibility (CSR) due to the fact that economic activities, which each company exercises, affect society and the environment. |
| Databáze: | OpenAIRE |
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