Propuesta de un modelo contable para la implementación de la responsabilidad social empresarial como activo intangible en Empresas tipo Cia. Ltda., en la ciudad de Cuenca

Abstract

The idea arises because of a lack of due concern in the social and environmental aspect, especially in the in the corporate field, being that it erroneously manages a paradigm of earning money with the only end of maximizing its profit, without concern for the damage could be sustained to the planet, society, or surroundings. The method of study applied was an exploratory investigation based on the Questionnaire Technique of the Accountants of the Limited Companies registered at the Superintendence of Companies. Having a population of 1983 companies, and following the calculation of sampling for limited populations, the sample to be studied was from 322 businesses, to which a Questionnaire of 23 questions, where ample information was obtained about the knowledge and application of the Corporate Social Responsibility in the Limited Companies of Cuenca. As a result, it was concluded that there is a vague knowledge about the Corporate Social Responsibility. Furthermore it is observed that a minimal percentage of businesses that are applying it. Based on the results, we can say that the principal motive for the lack of interest and application is due to the fact that Ecuador has recently begun to discuss this topic, and it is for that reason that the present essay will display the manner to account for this investment, considering the Corporate Social Responsibility as an Active Intangible Asset for the benefits that it can provide to the business over a medium or long period of time.