University social responsibility and knowledge management for a tax culture: Perception of internal stakeholders of tax advisory centers in Peru

  • 33 Views
  • 2 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

Developing countries generally have a poor tax culture, and in this context, university social responsibility plays an important role in knowledge management with an impact on tax collection. This study aims to determine the level of perception of University Social Responsibility (USR) by internal stakeholders (teachers, administrative staff, students) participating in the Accounting and Fiscal Support Nuclei (NAF) program (Latin American training program for university students on the tax and customs system, to provide free assistance to micro-enterprises and low-income people). The methodology applied was a quantitative, cross-sectional, non-experimental study; the sample consisted of internal stakeholders of the Northern Private University, (Peru); the sampling was probabilistic; the population was 220 people and the survey was applied to 136 people. Judges validated it using Aiken’s V and Cronbach’s Alpha reliability test, obtaining a result of 0.921. These results were processed using the IBM SPSS statistics. The results show that stakeholders attribute the USR efficiency in 88.22% to program implementation; 96.3% to the priority axes, for considering a culture of inclusion; 90.40% to management levels, for having committees, implementation of plans, projects, and management indicators; 89% to the record of actions carried out, such as the storage of evidence; 72.8% to the communication of results and impact; 92.6% to the implementation of strategies. It is concluded that the USR level of internal stakeholders based on the NAF program is efficient. The main factor is the strategies implemented by the university, with the active participation of all who contribute to improving students’ competencies.
view full abstract hide full abstract
    • Table 1. Level of USR of NAF stakeholders
    • Table 2. Priority lines of action
    • Table 3. Management in university stakeholders
    • Table 4. Recording of university stakeholders’ actions
    • Table 5. Communication of results and impact of University Social Responsibility
    • Table 6. Level of efficiency and impact of University Social Responsibility
    • Table A1. The level of university social responsibility
    • Conceptualization
      Joberth Vargas-Figueroa, Melva Linares-Guerrero
    • Formal Analysis
      Joberth Vargas-Figueroa, Sindulfo Javier Diaz-Angulo
    • Methodology
      Joberth Vargas-Figueroa, Sindulfo Javier Diaz-Angulo
    • Supervision
      Joberth Vargas-Figueroa, Franklin Cordova-Buiza
    • Writing – review & editing
      Joberth Vargas-Figueroa, Franklin Cordova-Buiza
    • Investigation
      Melva Linares-Guerrero, Maria Jeanett Ramos-Cavero, Franklin Cordova-Buiza
    • Project administration
      Melva Linares-Guerrero, Sindulfo Javier Diaz-Angulo
    • Validation
      Melva Linares-Guerrero
    • Writing – original draft
      Melva Linares-Guerrero, Sindulfo Javier Diaz-Angulo, Maria Jeanett Ramos-Cavero, Franklin Cordova-Buiza
    • Visualization
      Sindulfo Javier Diaz-Angulo
    • Data curation
      Maria Jeanett Ramos-Cavero, Franklin Cordova-Buiza
    • Resources
      Maria Jeanett Ramos-Cavero
    • Software
      Maria Jeanett Ramos-Cavero