RT journal article T1 An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes A1 Larrán Jorge, Manuel A1 Andrades Peña, Francisco Javier A1 Herrera Madueño, Jesús A2 Economía Financiera y Contabilidad K1 Corporate social responsibility K1 sustainability, students’ perceptions K1 business and accounting education K1 stakeholders AB This paper examines the attitudes and perceptions of business and accounting studentstoward corporate social responsibility and sustainability and what are the main variablesfor explaining differences in such attitudes and perceptions. Secondly, we compare theresults of our study with those of the previous literature to determine whether there aredifferences depending on cultural, socioeconomic and legal forces. To accomplish thistask, a survey was administered to be fulfilled by Spanish business and accountingstudents. In total, we received 319 surveys duly responded. Our results show thatbusiness and accounting students surveyed in our research have manifested a greaterconcern for the social and environmental dimensions of the corporate socialresponsibility and sustainability term. Meanwhile students surveyed in previous studiesshowed a strong commitment to the economic dimension of the corporate socialresponsibility and sustainability concept. Such differences are supported by cultural,socioeconomic and legal forces as well as by the institutional commitment of theuniversity. PB UNIV MURCIA SN 1988-4672 YR 2018 FD 2018 LK http://hdl.handle.net/10498/30446 UL http://hdl.handle.net/10498/30446 LA eng DS Repositorio Institucional de la Universidad de Cádiz RD 11-nov-2026