“RESPONSABILIDAD SOCIAL EMPRESARIAL Y EL ROL DEL CONTADOR PÚBLICO, EN LAS PYMES AZOGUES-ECUADOR”

Abstract

Corporate Social Responsibility (CSR) has become a more significant issue and has been considered an integral part of the strategy in small and medium enterprises (SMEs), summing an added value to obtain more excellent performance at a productive and competitive level. Today, some SMEs in Azogues city have promoted Corporate Social Responsibility as a skill of capacity through which organizations inform their social, economic, and environmental interest to people, thus improving their positioning and quality of life. CSR is an opportunity for a Certified Public Accountant (CPA) to transmit the limits of technology. These professionals should not only expose financial results but should be directed toward social and environmental well-being by practicing commitment and transparency in decision-making. This research was based on a quantitative approach aimed at public accountants of SMEs in Azogues city and an expert in mastering CSR, obtaining favorable results in response to the questions posed in the research techniques, inferring that professional accountants do know what the relationship between CSR and their profession is, but consider that the profession has increased its credibility and trust of third parties, This requires to highlight the role of the public accountant in the management of CSR in SMEs, to determine how they distinguish it and how their work performance contributes to establishing the process of implementing CSR practices.