{"id":"https://openalex.org/W7203585219","doi":"https://doi.org/10.5281/zenodo.21970546","title":"La Responsabilidad Social Empresarial y su importancia en la formaci\u00f3n acad\u00e9mica del contador p\u00fablico","display_name":"La Responsabilidad Social Empresarial y su importancia en la formaci\u00f3n acad\u00e9mica del contador p\u00fablico","publication_year":2026,"publication_date":"2026-08-20","ids":{"openalex":"https://openalex.org/W7203585219","doi":"https://doi.org/10.5281/zenodo.21970546"},"language":"es","primary_location":{"id":"doi:10.5281/zenodo.21970546","doi":"https://doi.org/10.5281/zenodo.21970546","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21970546","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"volume":null,"type":"book-chapter","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.21970546","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5147265990","display_name":"Erika Guadalupe Requena Ortega","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Requena Ortega, Erika Guadalupe","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147282385","display_name":"Mois\u00e9s Mayorquin Rocha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Mayorquin Rocha, Mois\u00e9s","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020199973","display_name":"Julieta Hern\u00e1ndez Ram\u00edrez","orcid":"https://orcid.org/0000-0001-6072-480X","observed_orcids":["https://orcid.org/0000-0001-6072-480X"]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Hern\u00e1ndez Ram\u00edrez, Julieta","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":"https://orcid.org/0000-0001-6072-480X","affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5147301583","display_name":"Aar\u00f3n Antonio P\u00e9rez Santiago","orcid":"https://orcid.org/0000-0003-0894-1115","observed_orcids":["https://orcid.org/0000-0003-0894-1115"]},"institutions":[{"id":"https://openalex.org/I4405262413","display_name":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","ror":"https://ror.org/034j59894","country_code":"MX","type":"education","lineage":["https://openalex.org/I4405262413"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"P\u00e9rez Santiago, Aar\u00f3n Antonio","raw_affiliation_strings":["Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega"],"raw_orcid":"https://orcid.org/0009-0002-2601-0613","affiliations":[{"raw_affiliation_string":"Instituto Tecnol\u00f3gico Superior de Esc\u00e1rcega","institution_ids":["https://openalex.org/I4405262413"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405262413"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8544999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8544999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.10419999808073044,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.011900000274181366,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9980000257492065},{"id":"https://openalex.org/keywords/public-accounting-education","display_name":"public accounting education","score":0.9670000076293945},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.7960000038146973},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.9649999737739563},{"id":"https://openalex.org/keywords/accounting-competencies","display_name":"accounting competencies","score":0.628000020980835},{"id":"https://openalex.org/keywords/higher-education-programs","display_name":"higher education programs","score":0.5249999761581421},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.7210000157356262},{"id":"https://openalex.org/keywords/social-participation","display_name":"social participation","score":0.5950000286102295},{"id":"https://openalex.org/keywords/student-perceptions","display_name":"student perceptions","score":0.40299999713897705}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.538100004196167},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.36579999327659607},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.3490999937057495},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.34850001335144043},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3440999984741211},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3190999925136566},{"id":"https://openalex.org/C2983815764","wikidata":"https://www.wikidata.org/wiki/Q7551167","display_name":"Social impact","level":3,"score":0.28380000591278076},{"id":"https://openalex.org/C180872759","wikidata":"https://www.wikidata.org/wiki/Q874405","display_name":"Social group","level":2,"score":0.2662999927997589},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.2556999921798706},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.25459998846054077},{"id":"https://openalex.org/C56995899","wikidata":"https://www.wikidata.org/wiki/Q1126687","display_name":"Focus group","level":2,"score":0.2540999948978424},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.2540000081062317},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2524000108242035},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.25220000743865967}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.21970546","doi":"https://doi.org/10.5281/zenodo.21970546","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21970546","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},{"id":"doi:10.5281/zenodo.21970547","doi":"https://doi.org/10.5281/zenodo.21970547","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21970547","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"}],"best_oa_location":{"id":"doi:10.5281/zenodo.21970546","doi":"https://doi.org/10.5281/zenodo.21970546","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.21970546","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.6164000034332275,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215025510","https://openalex.org/W7216713810","https://openalex.org/W4361985909","https://openalex.org/W2994920994","https://openalex.org/W2168173772","https://openalex.org/W4400358638","https://openalex.org/W7048427076","https://openalex.org/W2978336715","https://openalex.org/W6967483683","https://openalex.org/W7048353347"],"abstract_inverted_index":{"Este":[0],"estudio":[1,99],"se":[2,25,93,157,203,256],"llev\u00f3":[3],"a":[4],"cabo":[5],"en":[6,14,32,72,77,95,101,111,131,173,192,205,227,262],"el":[7,20,73,78,142,149,181,269],"sector":[8],"acad\u00e9mico":[9,147],"de":[10,16,22,36,56,87,98,114,120,124,134,189,207,224,230,284],"nivel":[11],"superior,":[12],"espec\u00edficamente":[13],"programas":[15],"Contadur\u00eda":[17],"P\u00fablica,":[18],"con":[19,49,159],"objetivo":[21,81],"analizar":[23],"c\u00f3mo":[24],"integra":[26],"la":[27,33,45,50,54,88,112,118,160,166,190,193,201,222,225,228,233,250,254,260,263,276,285],"Responsabilidad":[28,89],"Social":[29,90],"Empresarial":[30,91],"(RSE)":[31],"formaci\u00f3n":[34,113,194,264],"profesional":[35,52],"los":[37,58,85,96,132],"contadores.":[38],"La":[39,109],"investigaci\u00f3n":[40],"explora":[41],"conceptos":[42],"generales":[43],"sobre":[44],"RSE,":[46],"su":[47,69,213],"conexi\u00f3n":[48],"\u00e9tica":[51,161],"y":[53,65,100,129,153,162,177,210,232,245,280],"necesidad":[55,119],"que":[57,67,92,105,140,156,164,238,248,258,273],"futuros":[59],"contadores":[60],"desarrollen":[61],"competencias":[62,188],"human\u00edsticas,":[63],"\u00e9ticas":[64],"sociales":[66,128],"fortalezcan":[68],"desempe\u00f1o":[70],"tanto":[71,144],"\u00e1mbito":[74],"empresarial":[75,145],"como":[76,138,146],"comunitario.":[79],"El":[80],"principal":[82],"fue":[83],"identificar":[84,186],"elementos":[86],"encuentran":[94],"planes":[97,133],"las":[102,107,121,187],"pr\u00e1cticas":[103],"formativas":[104],"ofrecen":[106],"universidades.":[108],"RSE":[110,191,202,226,261],"contador":[115,169,279],"p\u00fablico":[116],"detecta":[117],"instituciones":[122],"educativas":[123],"integrar":[125,259],"valores":[126],"eticos,":[127],"academicos":[130],"estudio.":[135],"Se":[136,171],"presenta":[137],"enfoque":[139,175,242],"promueve":[141],"compromiso":[143],"hacia":[148],"bienestar":[150,283],"social,":[151],"ambiental":[152],"econ\u00f3mico":[154],"ya":[155],"relaciona":[158],"transparencia":[163,234],"conlleva":[165],"labor":[167],"del":[168,278],"p\u00fablico.":[170],"desarrolla":[172],"un":[174,241],"cualitativo":[176],"no":[178,266],"experimental,":[179],"utilizando":[180],"an\u00e1lisis":[182],"documental":[183],"para":[184],"poder":[185],"contable.":[195],"Los":[196,219],"resultados":[197],"indican":[198],"que,":[199],"aunque":[200],"incluye":[204],"asignaturas":[206],"\u00e9tica,":[208],"legislaci\u00f3n":[209],"desarrollo":[211],"humano,":[212],"aplicaci\u00f3n":[214],"pr\u00e1ctica":[215,277],"sigue":[216],"siendo":[217],"limitada.":[218],"estudiantes":[220],"reconocen":[221],"importancia":[223],"toma":[229],"decisiones":[231],"financiera,":[235],"pero":[236],"sienten":[237],"es":[239],"necesario":[240],"m\u00e1s":[243],"pr\u00e1ctico":[244],"proyectos":[246],"institucionales":[247],"fomenten":[249],"participaci\u00f3n":[251],"social.":[252],"En":[253],"discusi\u00f3n":[255],"resalta":[257],"contable":[265],"solo":[267],"mejora":[268],"perfil":[270],"profesional,":[271],"sino":[272],"tambi\u00e9n":[274],"humaniza":[275],"contribuye":[281],"al":[282],"comunidad.":[286]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2026-08-17T00:00:00"}
