CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL CONTROL; [RESPONSABILIDADE SOCIAL CORPORATIVA E CONTROLE FINANCEIRO]

Relaiza H.R.S.M.; Núñez L.A.L.; Temple M.M.S.; Miranda P.S.Y.; Bellido I.E.A. · International Journal of Professional Business Review (2023) · DOI: 10.26668/businessreview/2023.v8i1.936

Resumen

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.

Instituciones: Universidad Nacional Mayor de San Marcos; Universidad Nacional San Luis Gonzaga; Universidad Nacional del Altiplano; Universidad César Vallejo; Universidad Nacional de Educación Enrique Guzmán y Valle