Accounting, university, and sustainable development

Abstract

Social responsibility is a topic that has gained relevance in the academic context. The university is a social reality in itself, and its activity has an inevitable impact on its environment. This paper aims to analyse how the accounting discipline can inform about how to manage the social, economic, and environmental impact of academic, research, extension, and management university activities. It also aims to establish and report on the contribution to the achievement of sustainable development and the Sustainable Development Goals (SDGs).

The theoretical basis is contextualised from François Vallaeys’ impact management model. This research follows a qualitative-quantitative approach, with data collection through surveys, observation and descriptive non-experimental documentation.

The Social Balance Sheet for the School of Economic Sciences and Administration of the National University of Catamarca presented in this paper was carried out following a model developed by the same research group and already introduced in previous presentations. The model was elaborated by adapting to the university organisation the provisions of the Technical Resolution No. 36 as amended of the Argentine Federation of Professional Councils in Economic Sciences.

A relationship between university activities and the Sustainable Development Goals included in the 2030 Agenda was also included.

The results show evidence of the possibility of carrying out Social Balance Sheets for National Universities by using the proposed model as a way to keep the different shareholders—as defined in each university organisation—informed of the impacts of the teaching, research, extension, and management actions carried out in a predetermined period of time in a more transparent way. Moreover, the Social Balance Sheet is an excellent management tool because the indicators proposed for the different activities are related to the standards for the accreditation of Argentinean Public Accountant degrees.

University Social Responsibility (USR) is not only about claiming to be responsible, but it is about being responsible, which implies more than just talking about it or making one or two changes in an attempt to be responsible. Consecutive and measurable actions must be taken to inform shareholders, correct, or improve management.