Corporate Social Responsibility and Management Accounting in Ecuador

Abstract

This paper investigates the relationship between corporate social responsibility (CSR) and management accounting practices in Ecuador. Through a mixed-methods approach, it analyzes the CSR strategies of 100 companies and their integration into management accounting systems. The findings reveal that organizations with robust CSR initiatives tend to adopt more transparent and ethical accounting practices. Additionally, the study highlights the importance of stakeholder engagement in shaping CSR policies. However, challenges such as the lack of standardized reporting frameworks are identified. The research proposes a framework for integrating CSR into management accounting, emphasizing the role of accountability and transparency. This study contributes to the understanding of how management accounting can support CSR initiatives in developing countries.