Corporate social responsibility as a key element in the training of public accountants in the era of globalization: a comparative approach between developed and developing countries

Abstract

The objective of this research was to analyze the importance of CSR in the training of public accountants in developed and developing countries. A systematic review of the literature on the subject was carried out, and it was found that CSR is increasingly important in the training of public accountants around the world, but its importance varies accord- ing to the level of development of countries and others. factors such as business culture and education. In developed countries, CSR is more relevant in the training of public accountants due to the greater pressure from consumers and other interest groups to adopt responsible practices, as well as the existence of more advanced regulatory and reference frameworks. On the other hand, in developing countries, the importance of CSR is growing as companies face increas- ing pressure from consumers and other interest groups to adopt responsible practices, as well as a growing awareness of the importance of CSR for sustainable development. It is recommended that training programs for public accoun- tants include topics related to CSR, such as the identification and evaluation of the social and environmental impacts of companies, as well as the effective communication of this information to the different interest groups. In addition, advanced regulatory and reference frameworks should be promoted that promote the adoption of CSR practices by companies.