Corporate social responsibility to improve working conditions in public accounting programs

Abstract

Corporate Social Responsibility (CSR) has become a strategic component for promoting ethical and sustainable practices within organizations. In this context, Public Accounting plays a fundamental role in ensuring financial and social transparency, contributing to the strengthening of working conditions and the sustainable development of the professional environment. The objective of this study is to analyze the perception of Certified Public Accountants in the city of El Alto, particularly those linked to the Universidad Pública de El Alto (UPEA), regarding the implementation of CSR as a mechanism to improve their working conditions. The research was conducted under a quantitative approach, with a descriptive scope and a non-experimental cross-sectional design. A structured survey was applied using simple random probability sampling to a group of 150 accounting professionals. The results show a high level of theoretical knowledge about CSR and the need to adopt the International Financial Reporting Standards (IFRS). However, a gap was identified in its practical implementation, especially in SMEs, where CSR is perceived as a cost rather than an investment in labor well-being. Likewise, regulatory pressure, insufficient training, and limited institutionalization of sustainability were detected. It is concluded that CSR is a key tool for improving the work environment and the professional development of public accountants, as long as its application is strengthened through clear corporate policies, continuous training, and mechanisms that promote sustainable accounting.