Análisis de la responsabilidad social universitaria

desde diferentes enfoques teóricos

Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña

RESUMEN
En este trabajo se han analizado las diferentes teorías que han sido utilizadas como referencia para jus-
{päjhy" jvujlw{|hstlu{l" ls" jvtwyvtpzv" jvu" sh" ylzwvuzhipspkhk" zvjphs" kl" shz" |up}lyzpkhklz5" Zviyl" lz{hz"
wh|{hz3" ls" wypujpwhs" viql{p}v" oh" zpkv" q|z{päjhy" j|‹s" lz" sh" {lvy„h" x|l" tlqvy" zl" hq|z{h" h" svz" wyljlw{vz" kls"
{·ytpuv"ylzwvuzhipspkhk"zvjphs"|up}lyzp{hyph"/RSU) dada la necesidad de crear un marco teórico útil para
la explicación conceptual de las directrices de la RSU5"Sh"wypujpwhs"hwvy{hjp¿u"kls"{yhihqv"uvz"wlytp{l"
inferir que el concepto de RSU"klil"jvuän|yhyzl"jvumvytl"h"svz"wvz{|shkvz"kl"sh"{lvy„h"kl"svz"stakeholders,
khkh"sh"uljlzpkhk"kl"yljvnly"z|"jvtwyvtpzv"jvu"sh"zh{pzmhjjp¿u"kl"shz"l wlj{h{p}hz"kl"shz"kpmlylu{lz"why{lz"
pu{lylzhkhz"lu"jhkh"|uh"kl"z|z"m|ujpvulz"klzkl"|uh"{ypwsl"}ly{plu{l3"ljvu¿tpjh3"zvjphs"\"tlkpvhtiplu{hs55

Palabras clave: ylzwvuzhipspkhk"zvjphs3"|up}lyzpkhklz3"stakeholders,"slnp{ptpkhk3"hnlujph3"ylj|yzvz"\"jhwh-

jpkhklz3"puz{p{|jpvuhs5"

Manuel Larrán-Jorge manuel.larran@uca.es

Español. Doctor en Ciencias Económicas y Empresariales por la Universidad de Cádiz, España. Catedrático
universitario, Departamento de Economía Financiera y Contabilidad. Decano de la Facultad de Ciencias
Económicas y Empresariales de la Universidad de Cádiz. Temas de investigación: responsabilidad social en
Pymes, responsabilidad social en universidades, eficiencia universitaria, docencia en contabilidad.

Francisco-Javier Andrades-Peña javier.andrades@uca.es

Español. Doctor en Ciencias Sociales y Jurídicas por la Universidad de Cádiz, España. Profesor sustituto
del Departamento de Organización de Empresas de la Universidad de Cádiz. Temas de investigación:
responsabilidad social universitaria, planificación estratégica en universidades, docencia en contabilidad.

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 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107

Análise da responsabilidade social universitária desde diferentes enfoques teóricos

RESUMO
Ulz{l"{yhihsov"mvyht"huhspzhkhz"kpmlylu{lz"{lvyphz"x|l"{•t"zpkv"|{psp hkhz"jvtv"ylmly•ujph"whyh"q|z{päjhy"
jvujlp{|hstlu{l"v"jvtwyvtpzzv"jvt"h"ylzwvuzhipspkhkl"zvjphs"khz"|up}lyzpkhklz5"Ulzzl"zlu{pkv3"v"wypu-
jpwhs"viql{p}v"mvp"q|z{päjhy"x|hs"·"h"{lvyph"x|l"tlsovy"ylzwvukl"hvz"wyljlp{vz"kv"{lytv"ylzwvuzhipspkhkl"
zvjphs"|up}lyzp{‹yph"/RSU0"kl}pkv"›"uljlzzpkhkl"kl"jyphy"|t"x|hkyv"{l¿ypjv"̇{ps"whyh"h"l wspjh ‒v"jvujlp-
tual das diretrizes da RSU5"H"wypujpwhs"jvu{ypi|p ‒v"kv"{yhihsov"uvz"wlytp{l"pumlypy"x|l"v"jvujlp{v"kl"RSU
kl}l"zly"jvuän|yhkv"jvumvytl"vz"wvz{|shkvz"kh"{lvyph"kvz"stakeholders3"kl}pkv"›"uljlzzpkhkl"kl"jvsoly"v"
zl|"jvtwyvtpzzv"jvt"h"zh{pzmh ‒v"khz"l wlj{h{p}hz"khz"kpmlylu{lz"why{lz"pu{lylzzhkhz"lt"jhkh"|th"khz"
z|hz"m|u ̆lz"klzkl"|th"{ypwsh"}ly{lu{lA"ljvûtpjh3"zvjphs"l"kv"tlpv"htiplu{l5

Palavras chave: ylzwvuzhipspkhkl" zvjphs3" |up}lyzpkhklz3" stakeholders3" slnp{ptpkhkl3" hn•ujph3" ylj|yzvz" l"
jhwhjpkhklz3"puz{p{|jpvuhs5

Analysis of social responsability of universities from different theoretical

stances

ABSTRACT
[opz"hy{pjsl"huhs\zlz"{ol"kpmmlylu{"{olvyplz"{oh{"oh}l"illu"|zlk"hz"ylmlylujl"{v"jvujlw{|hss\"q|z{pm\"{ol"jvt-
tp{tlu{"~p{o"zvjphs"ylzwvuzpipsp{\"vm "{ol"|up}lyzp{plz5"Vu"{opz"ihzpz3"{ol"thpu"viqlj{p}l"ohz"illu"{v"q|z{pm\"
~opjo"{olvy\"hkq|z{z"ilz{"{v"{ol"wyljlw{z"vm "{ol"{lyt"zvjphs"ylzwvuzpipsp{\"vm "|up}lyzp{plz"/RSU0"np}lu"{ol"
need to create a useful theoretical framework for the conceptual explanation of the RSU"n|pklspulz5"[ol"
main contribution of the article allows us to infer that the RSU"jvujlw{"zov|sk"il"jvuän|ylk"pu"hjjvykhu-
jl"~p{o"{ol"o\wv{olzlz"vm "{ol"z{hrlovskly"{olvy\3"np}lu"{ol"ullk"{v"tll{"{ol"l wlj{h{pvuz"vm "{ol"kpmmlylu{"
stakeholders"pu"lhjo"vm "p{z"m|uj{pvuz"myvt"hu"ljvuvtpj3"zvjphs"huk"lu}pyvutlu{hs"}pl~wvpu{5

Key words: zvjphs" ylzwvuzpipsp{\3" |up}lyzp{plz3" stakeholders3" slnp{pthj\3" hnluj\3" ylzv|yjlz" huk" jhwhjp{plz3"
puz{p{|{pvuhs5

Recepción: 08/05/13. Aprobación: 17/02/14.

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Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
Introducción
En los últimos años es un hecho incuestionable, sin
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tv{p}hjpvulz" x|l" l wspx|lu" lz{l" mlu¿tluv3" x|l" sh"
ylzwvuzhipspkhk"zvjphs"jvywvyh{p}h"/RSC0"oh"ptwyln-
uhkv" lu" i|luh" tlkpkh" ls" {lqpkv" ltwylzhyphs5" U|-
merosos estudios empíricos han demostrado que el
compromiso con la RSC"kpälyl"lu"m|ujp¿u"kls"{pwv"
kl" vynhup hjp¿u3" zlj{vy" \" {pltwv" lu" ls" x|l" sv" lz{l-
tvz"}hsvyhukv"/Nyh\"et al.3"977805"Lu"lz{l"jvu{l {v3"
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l wspjhjp¿u"kls"jvu{lupkv"\"hsjhujl"kls"jvtwyvtpzv"
zvjphs" \" tlkpvhtiplu{hs" kl" |uh" vynhup hjp¿u" lt-
presarial se han basado en un enfoque de orientación
zpz{lth{p hkh3"wypujpwhstlu{l"h"{yh}·z"kl"shz"{lvy„hz"
kl"sh"hnlujph3"kl"sh"slnp{ptpkhk3"kl"svz"stakeholders, la
{lvy„h"puz{p{|jpvuhs"v"sh"{lvy„h"ihzhkh"lu"ylj|yzvz"\"
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desarrollo del concepto de responsabilidad social en
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zhz3"h"wlzhy"kl"z|"jshyh"}vjhjp¿u"\"vyplu{hjp¿u"zvjphs"
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h"svz"jp|khkhuvz"\"klt‹z"wlyzvuhz"pu{lylzhkhz"lu"sh"
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vynhup hjpvulz"jvtv"sh"|up}lyzpkhk3"jhyhj{lyp hkhz"
lu" z|" th\vy„h" wvy" z|" {p{|shypkhk" ẇispjh" \" wvy" zly"
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han creído oportuno informar sobre los posibles im-
whj{vz"kl"z|z"hj{p}pkhklz3"uv"{luplukv"lu"j|lu{h"hz„"
http://ries.universia.net Núm. 15
93
la importancia de comunicar dichas externalidades
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sobre este particular, así como la inexistencia de
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zpkv" q|z{päjhy" j|‹s" lz" sh" {lvy„h" x|l" tlqvy" zl" hq|z{h"
a los preceptos del término responsabilidad social
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marco teórico útil para la explicación conceptual de
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principales características conceptuales de cada una
de las teorías económicas utilizadas como referencia
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menta con los trabajos The economic theory of agency: the
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gerial behaviour, agency costs and ownership structure"/Qluzlu"
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tra en la relación existente entre dos actores o
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Vol. VI 2015
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
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un patrón de comportamiento basado en la maxi-
mización de sus intereses particulares en detrimento
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dad, en comparación con aquellas empresas donde
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rendir cuentas de sus actuaciones para demostrar
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llin et al.3"977@05"Lu"j|hukv"h"lz{l"lumvx|l"{l¿ypjv3"
uno de los principales problemas en la relacion entre
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información que los ciudadanos no poseen, lo cual
puede propiciar comportamientos oportunistas por
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conocido como el new public management"/sh"u|l}h"nl-
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http://ries.universia.net Núm. 15
94
kl" {p{|shypkhk" ẇispjh3" nv hu" kl" |u" hs{v" nyhkv" kl"
h|{vuvt„h" lu" sh" {vth" kl" z|z" kljpzpvulz" lz{yh{·np-
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äuhujphjp¿u" zvu" shz" {yhuzmlylujphz" x|l" yljpilu" kl"
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pul j|zhisl"vispnhjp¿u"kl"ylukpy"j|lu{hz"hu{l"sh"zv-
ciedad tanto de la utilización dada a los fondos reci-
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wshu{lhkvz"/Zhu{vz"et al.3"977>05"Wvy"sv"hu{lypvy3"|uh"
kl"shz"hj{|hjpvulz"jsh}l"whyh"sh"ylukpjp¿u"kl"j|lu{hz"
a la sociedad es la implantación de mecanismos que
tlqvylu"z|"{yhuzwhylujph"pumvyth{p}h"lu"svz"‹tip{vz"
zvjphs3"ljvu¿tpjv"\"tlkpvhtiplu{hs"/Shyy‹u"\"Hu-
kyhklz3"978;05"
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h{lujp¿u"lu"sh"h|{vuvt„h"\"sh"ylukpjp¿u"kl"j|lu{hz5"
Desde este enfoque, nos basamos en el trabajo de
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zly„h"|u"i|lu"tljhupztv"whyh"jvyylnpy"svz"kpmlylu-
{lz"pu{lylzlz"kl"shz"hktpupz{yhjpvulz"ẇispjhz"\"shz"
|up}lyzpkhklz5
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lz{|kpv" kpypnpkv" h" l}hs|hy" sh" h|{vuvt„h" \" sh" ylu-
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hyn|tlu{hih" x|l" ls" mvyth{v" kl" h|kp{vy„h" jvtv"
tljhupztv" kl" jvu{yvs" kl" sh" jhspkhk" |up}lyzp{hyph"
kpäj|s{hih"sh"ylukpjp¿u"kl"j|lu{hz"kl"kpjohz"puz{p{|-
jpvulz"kl"lk|jhjp¿u"z|wlypvy5"Wvy"z|"why{l3"Hnhzpz{p"
\" Jh{hshuv" /977=0" ohu" l wylzhkv" sh" uljlzpkhk" kl"
tvklyup hy"sh"lz{y|j{|yh"kl"nlz{p¿u"\"kl"nviplyuv"
kl" shz" |up}lyzpkhklz" whyh" tlqvyhy" sh" läjplujph" lu"
shz"|up}lyzpkhklz"tlkphu{l"sh"jvuän|yhjp¿u"kl"zpz-
{lthz"kl"nvilyuhu h"jvu"th\vy"h|{vuvt„h"kl"shz"
|up}lyzpkhklz5"
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å|lujph"x|l"{plul"sh"{yhuzmvythjp¿u"kl"svz"zpz{lthz"
|up}lyzp{hypvz" lu" Myhujph" l" P{hsph" zviyl" sh" ylshjp¿u"
Vol. VI 2015
Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
lu{yl" Lz{hkv" \" |up}lyzpkhk5" Svz" ylz|s{hkvz" kls" lz-
{|kpv"zl hshu"sh"{yhuzpjp¿u"kls"zpz{lth"|up}lyzp{hypv"
myhuj·z"kl"|uh"lz{y|j{|yh"jvu"th\vy"jvu{yvs"\"tl-
uvy"h|{vuvt„h"h"|uh"u|l}h"lz{y|j{|yh"kl"nvilyuhu-
h"ihzhkh"lu"|uh"th\vy"h|{vuvt„h"|up}lyzp{hyph5"
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los efectos que ha producido, dado que durante los
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do utilizando estos mecanismos como instrumentos
políticos para la orientación de sus sistemas uni-
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que la implantación de mecanismos para mejorar la
ylukpjp¿u"kl"j|lu{hz"kl"shz"|up}lyzpkhklz"p{hsphuhz"
ha sido escasa, por lo que dichas instituciones han
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mvyth"pyylzwvuzhisl5
Lu"ls"‹tip{v"lzwh vs3"Shyy‹u"\"Hukyhklz"/978:0"
encontraron que uno de los principales frenos para
sh" ptwshu{hjp¿u" kl" wy‹j{pjhz" kl" ylzwvuzhipspkhk"
social es el coste político que representa para los
lx|pwvz" kl" nviplyuv" kl" shz" |up}lyzpkhklz" lzwh v-
las la publicación de una memoria de sostenibilidad
h|kp{hkh" \" jvtwhyhisl" lu" ls" {pltwv" \" jvu" v{yhz"
|up}lyzpkhklz5"H"lz{l"ylzwlj{v"zl"thupälz{h"sh"wyl-
zlujph"kl"jply{vz"jvuåpj{vz"lu{yl"svz"pu{lylzlz"kl"sh"
hktpupz{yhjp¿u" \" sh" |up}lyzpkhk" lu" sh" tlkpkh" x|l"
sh" kp}|snhjp¿u" kl" pumvythjp¿u" zvjphs" lz" jvujlipkh"
wvy"svz"kpylj{p}vz"|up}lyzp{hypvz"lzwh vslz"jvtv"|u"
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jvtv"nlulyh"|u"th\vy"jvu{yvs"lu"z|"nlz{p¿u5
H" tvkv" kl" jvujs|zp¿u3" sh" th\vy" h|{vuvt„h" kl"
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uhsp hy"sh"nlz{p¿u"|up}lyzp{hyph3"lu"sh"tlkpkh"x|l"shz"
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sh"yllz{y|j{|yhjp¿u"kl"svz"zpz{lthz"kl"nvilyuhu h5"
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tlu{l"jshyvz"\"{yhuzwhylu{lz5
http://ries.universia.net
La teoría de los stakeholders
El concepto de stakeholder nace en el contexto
ltwylzhyphs" \" iplu" wvky„h" kläupyzl" jvtv" hx|lssvz"
ny|wvz"zvjphslz"l"pukp}pk|vz"hmlj{hkvz"kl"|uh"\"v{yh"
mvyth"wvy"sh"l pz{lujph"\"hjjp¿u"kl"sh"ltwylzh3"jvu"
|u"pu{ly·z"sln„{ptv3"kpylj{v"l"pukpylj{v3"wvy"sh"thy-
joh"kl"·z{h3"x|l"puå|\lu"h"z|"}l "lu"sh"jvuzlj|jp¿u"
kl"svz"viql{p}vz"thyjhkvz"\"sh"z|wly}p}lujph"/Hzvjph-
jp¿u"Lzwh vsh"kl"Jvu{hipspkhk"\"Hktpupz{yhjp¿u"kl"
Ltwylzhz3"977;05"
Zviyl"lz{hz"kpylj{ypjlz3"ls"vypnlu"kl"sh"{lvy„h"kl"svz"
stakeholders se relaciona con la preocupación manifes-
{hkh" wvy" svz" {l¿ypjvz" kls" ‹tip{v" kl" sh" nlz{p¿u" lt-
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que las empresas tenían respecto a sus accionistas,
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ny|wv"j|\h"ylshjp¿u"zl"zvz{|}plyh"m|ukhtlu{hstlu{l"
wvy"yh vulz"ljvu¿tpjhz"/Hynhukv h3"8@@?05
Desde este enfoque se puede señalar la existencia
de una amplia literatura en el contexto empresarial
kvukl"zl"thupälz{h"ls"}„uj|sv"l pz{lu{l"lu{yl"sh"{lv-
ría de los stakeholders"\"ls"jvtwyvtpzv"jvu"sh"RSC5"H"
modo de ejemplo se podría destacar el trabajo de
Mhzzpu"\"Nvzzlspu"/978803"lu"ls"x|l"svz"h|{vylz"thup-
festaron la importancia que tiene la incorporación
de un enfoque basado en los stakeholders como soporte
{l¿ypjv" whyh" sh" jvuzvspkhjp¿u" kl" sh" ·{pjh" \" sh" RSC5"
No obstante, del trabajo se desprende que aún existe
|u"shynv"jhtpuv"wvy"yljvyyly"lu"sh"ptwshu{hjp¿u"kl"
|u"tvklsv"kl"nlz{p¿u"ihzhkv"lu"shz"why{lz"pu{lylzh-
khz3" lu" sh" tlkpkh" x|l" zpn|l" }pnlu{l" sh" jvujlwjp¿u"
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hjjpvupz{hz5
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ls"jvu{l {v"ltwylzhyphs3"zvu"}hypvz"svz"{yhihqvz"x|l"
analizan la importancia de la teoría de los stakeholders
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la necesidad de incorporar el enfoque de la teoría de
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|u"tljhupztv"x|l"hnpspjl"ls"wyvjlzv"kl"{vth"kl"kl-
jpzpvulz"kpylj{p}hz5"
Núm. 15 Vol. VI 2015
95
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
Lu"lz{h"s„ulh"\3"jvtv"iplu"hw|u{hu"Ipunoht"et al.
/977<03"zl"vizly}h"sh"ptwvy{hujph"x|l"{plul"sh"why{p-
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en la toma de decisiones públicas, especialmente en
lz{y|j{|yhz" vynhup h{p}hz" uv" qlyhyx|p hkhz3" z|ynplu-
kv" hz„" sv" x|l" zl" jvuvjl" jvtv" sh" sshthkh" ÖU|l}h"
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señala que la incorporación de la responsabilidad
social en las administraciones públicas implica tener
lu"j|lu{h"h"svz"jp|khkhuvz"\"h"svz"klt‹z"stakeholders
kl"sh"vynhup hjp¿u3"khkv"x|l"ls"i|lu"nviplyuv"lu"ls"
zlj{vy" ẇispjv" ylx|plyl" |u" whwls" t‹z" hj{p}v" kl" shz"
diferentes partes interesadas en el proceso de toma
kl"kljpzpvulz5"
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}lyzp{hypv3" h|u" zplukv" |u" thyjv" kpmlylu{l" hs" jvu-
}lujpvuhs" kl" j|hsx|ply" v{yv" {pwv" kl" vynhup hjp¿u3"
el enfoque de los stakeholders" w|lkl" zly" pn|hstlu{l"
hwspjhisl" khkv" x|l" shz" vynhup hjpvulz" zvu" zpz{lthz"
sociales donde existe una fuerte orientación hacia la
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zl hsh" x|l" sh" ptwshu{hjp¿u" kl" sh" YZ¥" ylx|plyl" sh"
jvshivyhjp¿u" {hu{v" kl" shz" jvt|upkhklz" svjhslz" \"
ylnpvuhslz" jvtv" kls" wlyzvuhs" |up}lyzp{hypv" \" kl" svz"
lz{|kphu{lz5" Lu" lz{l" zlu{pkv3" svz" kpylj{p}vz" |up}lyzp-
tarios deben estar capacitados para comprender la
necesidad de las instituciones de educación superior
kl"zly"|u"vynhupztv"s„kly"lu"sh"jylhjp¿u"kl"|uh"zv-
ciedad sostenible teniendo en cuenta a una amplia
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que las instituciones de educación superior se en-
cuentran en la posición de ser el único sector en el
x|l"zl"pu{lnyhu"kpmlylu{lz"klthukhz"kl"svz"hnlu{lz"
zvjphslz3" \h" x|l" shz" |up}lyzpkhklz" {plulu" |uh" jshyh"
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contexto de que es la sociedad la que delimita las
ylzwvuzhipspkhklz" kl" sh" |up}lyzpkhk5" Klzkl" lz{h"
http://ries.universia.net Núm. 15
96
wlyzwlj{p}h3"Qvunisvlk"et al."/977?0"zl hshu"x|l"|uv"
kl" svz" wypujpwhslz" pujlu{p}vz" kl" sh" hkvwjp¿u" kl" |u"
lumvx|l"kl"nlz{p¿u"ihzhkv"lu"svz"stakeholders es que la
th\vy"h|{vuvt„h"kl"shz"|up}lyzpkhklz"lz{‹"wvzpipsp-
{hukv"|u"th\vy"nyhkv"kl"pu{lnyhjp¿u"kl"shz"tpzthz"
lu"sh"zvjplkhk5"
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la participación de los stakeholders en los procesos de
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kpjhkvy" {yhzjluklu{hs" kl" sh" YZ¥5" Whyh" lssv3" ls" h|-
tor utiliza como mecanismo una matriz en la que
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kl" YZ¥" ptwspjh" x|l" shz" lz{y|j{|yhz" kl" nvilyuhu h"
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y·z"/Qvunisvlk"et al.3"977?05
Vol. VI 2015
Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
La teoría de la legitimidad
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lz{y|j{|yh"kl"nlz{p¿u"t‹z"myhntlu{hkh3"sv"j|hs"w|l-
kl"kpäj|s{hy"ls"wyvjlzv"kl"{vth"kl"kljpzpvulz5"
Jvu"th\vy"jlyjhu„h"{ltwvyhs3"Tvul}h"\"Thy{„u"
/97890" huhsp hyvu3" klzkl" sh" wlyzwlj{p}h" kl" sh" {lvy„h"
kl" sh" slnp{ptpkhk3" sh" pumvythjp¿u" yl}lshkh" wvy" |uh"
t|lz{yh"kl"|up}lyzpkhklz"lzwh vshz"lu"z|z"tltvyphz"
ljvu¿tpjhz"\"hjhk·tpjhz"w|ispjhkhz"lu"z|z"w‹npuhz"
~li3"jvu"sh"äuhspkhk"kl"jvtwyvihy"ohz{h"x|·"w|u{v"
Núm. 15 Vol. VI 2015
97
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
sh" ylukpjp¿u" kl" j|lu{hz" ssl}hkh" h" jhiv" wvy" kpjohz"
|up}lyzpkhklz" ylzwvukl"h"jyp{lypvz"kl"YZ¥5" Svz" yl-
sultados indican la ausencia de relación de la cali-
khk"kl"sh"kvjlujph"\"sh"pu}lz{pnhjp¿u"jvu"ls"hsjhujl"
\"wyvm|ukpkhk"kl"sh"ylukpjp¿u"kl"j|lu{hz"kl"shz"|up-
}lyzpkhklz3"sv"j|hs"kh"zl hslz"kls"sptp{hkv"pu{ly·z"wvy"
slnp{pthy"z|"hj{p}pkhk"mylu{l"h"sh"zvjplkhk5"
La teoría institucional
Zp" l pz{lu" |uvz" wypujpwpvz" x|l" ohu" z|mypkv" |u" wyv-
jlzv"kl"puz{p{|jpvuhsp hjp¿u"t‹z"jshyv"lu"svz"̇s{ptvz"
tiempos, éstos han sido los que se relacionan con la
ylzwvuzhipspkhk" zvjphs5" Lz{l" wyvjlzv" kl" puz{p{|jpv-
nalización al que hacemos referencia encuentra su
marco teórico en la llamada teoría institucional, que
klz{hjh"jvtv"|uh"kl"shz"{lvy„hz"kl"sh"vynhup hjp¿u"
x|l"t‹z"h{lujp¿u"wylz{h"hs"lu{vyuv"/]hjh"et al.3"977>05"
Este enfoque se centra en los aspectos del contexto
puz{p{|jpvuhs"lu"ls"x|l"lz{‹u"putlyzhz"shz"vynhup hjpvulz3"
kvukl"zl"lz{hisljlu"jvtv"mhj{vylz"jsh}l"kl"· p{v"sh"jvu-
mvytpkhk"jvu"shz"ylnshz"\"uvythz"puz{p{|jpvuhslz3"khkh"
sh"uljlzpkhk"kl"shz"vynhup hjpvulz"kl"hsjhu hy"jvu"z|z"
hjjpvulz"z|"hjlw{hjp¿u3"slnp{ptpkhk"v"wylz{pnpv"/Sshthz3"
977<05"Whyh"svz"puz{p{|jpvuhspz{hz3"shz"vynhup hjpvulz"{plu-
klu"h"}vs}lyzl"zptpshylz"wvy"sh"puå|lujph"kl"svz"mlu¿tl-
nos que se desarrollan en sus contextos institucionales,
jyl‹ukvzl"hz„"sv"x|l"zl"kluvtpuh"lu"ls"‹tip{v"vynhup-
h{p}v"jvtv"pzvtvyäztv"/]hjh"et al.3"977>05
Kl"hj|lykv"jvu"KpThnnpv"\"Wv~lss"/8@@@0"ls"pzv-
tvyäztv" puz{p{|jpvuhs" zl" ylälyl" h" sh" zptpsp{|k" kl"
wy‹j{pjhz" \" jvtwvy{htplu{vz" lu{yl" vynhup hjpvulz3"
sv" j|hs" ptwspjh" |u" pujyltlu{v" lu" ls" nyhkv" kl" puz-
{p{|jpvuhsp hjp¿u" kl" shz" vynhup hjpvulz" jvu" ls" whzv"
kls"{pltwv5"Ls"pzvtvyäztv"puz{p{|jpvuhs"zl"wyvk|jl"
h"{yh}·z"kl"{ylz"{pwvz"kl"tljhupztvz"wvy"tlkpv"kl"svz"
j|hslz"vj|yyl"ls"jhtipv"puz{p{|jpvuhsA"sh"jvlyjp¿u3"ls"
tptl{pztv"\"sh"uvythsp hjp¿u5
" Jvu" th\vy" up}ls" kl" kl{hssl3" sh" m|lu{l" kls" pzv-
tvyäztv" jvlyjp{p}v" wyv}plul" kl" |uh" vispnhjp¿u" v"
jvukpjpvuhtplu{v" /l pz{lujph" kl" |u" kl{lytpuhkv"
thyjv"slnhs03"tplu{yhz"x|l"ls"vypnlu"kls"tptl{pztv"
http://ries.universia.net Núm. 15
98
zl"thupälz{h"lu"ls"klzlv"kl"ptp{hy"|uh"kl{lytpuhkh"
wy‹j{pjh"x|l"zl"wlyjpil"jvtv"tlqvy"v"t‹z"lmlj{p}h5"
Mpuhstlu{l3" sh" uvythsp hjp¿u" {plul" z|" pupjpv" lu" sh"
hkvwjp¿u"kl"|uh"uvyth"v"lz{‹ukhy"lz{hisljpkv"jvtv"
ylz|s{hkv"kl"sh"wyvmlzpvuhsp hjp¿u"kl"sh"hj{p}pkhk"/Kp"
Thnnpv"\"Wv~lss3"8@@@05
Jvu"|uh"wlyzwlj{p}h"ltwylzhyphs3"l pz{l"l}pklujph"
x|l" hyn|tlu{h" x|l" sh" wylzp¿u" puz{p{|jpvuhs3" \h" zlh"
kl"{pwv"jvlyjp{p}v3"tpt·{pjv"v"uvyth{p}v3"puå|\l"lu"
el compromiso social de las empresas, en la medida
x|l" kpjohz" vynhup hjpvulz" kp}|snhu" pumvythjp¿u" zv-
jphs"jvtv"|u"tljhupztv"kl"tlqvyh"kl"z|"slnp{ptpkhk"
zvjphs" /Jhtwilss3" 977705" Lu" why{pj|shy3" Kl" sh" [vyyl"
/977@0" zl hsh" x|l" ls" lmlj{v" ptp{hjp¿u" wyvwpv" kls" pzv-
tvyäztv"l pnl"h"shz"vynhup hjpvulz"zvjphstlu{l"ylz-
ponsables dedicar un esfuerzo de diferenciación a la
ovyh"kl"kpm|ukpy"ls"hsjhujl"kl"z|"jvtwyvtpzv"\"sh"w|-
blicación de sus resultados en los medios de comunica-
jp¿u3"zplukv"mylj|lu{l"sh"}puj|shjp¿u"kl"sh"wvs„{pjh"kl"
ylzwvuzhipspkhk"jvu"sh"ylw|{hjp¿u"jvywvyh{p}h5
Zp"uvz"jlu{yhtvz"lu"ls"‹tip{v"kls"zlj{vy"ẇispjv3"
oh\" x|l" ylzhs{hy" x|l" l pz{l" |uh" jvyyplu{l" mh}vyhisl"
ohjph" sh" jvuzpklyhjp¿u" kl" x|l" shz" vynhup hjpvulz"
lz{‹u"zvtl{pkhz"lu"sh"hj{|hspkhk"h"zpnupäjh{p}hz"yl-
mvythz3"uv"vyplu{hkhz"h"svnyhy"|uh"th\vy"läjplujph"
ljvu¿tpjh3"zpuv"h"slnp{pthy"z|"jvtwvy{htplu{v"wvy"
shz"kpmlylu{lz"mvythz"kl"wylzp¿u"v"puå|lujph"puz{p{|-
jpvuhs"/Shwzsl\3"8@@@05"Wvy"lssv3"ls"wyvjlzv"kl"jhtipv"
en el sector público podría no ser económicamente
yhjpvuhs3" zpuv" t‹z" iplu" wvky„h" jvuzpklyhyzl" jvtv"
|uh"Ökljvyhjp¿u"kls"lzjhwhyh{l "kl"shz"vynhup hjpv-
ulz"/Ovx|l"et al.3"977;05"
Lu" ylshjp¿u" jvu" sv" hu{lypvy3" Hz~vy{o" et al." /977>0"
huhsp hyvu" sh" puå|lujph" kl" sh" {lvy„h" puz{p{|jpvuhs" lu"
j|hu{v"h"sh"pklh"kl"x|l"ls"wypujpwhs"viql{p}v"kl"svz"jht-
ipvz"vynhup h{p}vz"zl"kpypnl"ohjph"sh"tlqvyh"kl"sh"slnp{p-
tpkhk"kl"shz"vynhup hjpvulz"ẇispjhz5"Lu"lz{l"thyjv3"
svz" h|{vylz" l htpuhyvu" ls" jhtipv" lu" lz{hz" vynhup h-
jpvulz"h"{yh}·z"kls"ptwhj{v"x|l"nlulyh"sh"pu{yvk|jjp¿u"
kl" |uh" lz{y|j{|yh" yln|shkvyh" lu" svz" zly}pjpvz" svjhslz"
kls"nviplyuv"jlu{yhs"kls"Ylpuv"¥upkv5"Svz"ylz|s{hkvz"
Vol. VI 2015
Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
t|lz{yhu"x|l"svz"lmlj{vz"kl"sh"j|s{|yh"{hu{v"vynhup h{p-
}h"jvtv"lz{yh{·npjh"zvu"wyvjsp}lz"h"}hyphy"j|hu{v"th-
\vy"zlh"sh"wylzp¿u"puz{p{|jpvuhs5"
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tvz{yhkv" sh" puå|lujph" kls" lu{vyuv" puz{p{|jpvuhs" lu"
ls"klzhyyvssv"kl"lz{yh{lnphz"kl"vynhup hjpvulz"ẇisp-
jhz" /]psshkzlu" et al.3" 978703" oh\" x|l" ylzhs{hy" x|l" ls"
u̇tlyv"kl"{yhihqvz"lshivyhkvz"lu"ls"‹tip{v"kl"shz"
|up}lyzpkhklz" lz" tluvy5" Wvy" |uh" why{l3" zvu" }hypvz"
los trabajos donde se ha analizado el cambio en las
lz{y|j{|yhz"vynhup h{p}hz"\"lz{yh{·npjhz"lu"shz"|up}ly-
sidades desde un enfoque centrado en la teoría insti-
{|jpvuhs"/]hpyh3"977;B"Hnhzpz{p"et al.3"977?05"
No obstante, existen pocos trabajos en los que se
huhsp h"sh"YZ¥"klzkl"|uh"}ly{plu{l"ihzhkh"lu"sh"{lv-
y„h"puz{p{|jpvuhs5"H"tvkv"kl"lqltwsv"zl"wvky„h"klz-
{hjhy"ls"{yhihqv"kl"Shyy‹u"et al."/978903"lu"ls"x|l"zl"
vi{plul"l}pklujph"whyh"zl hshy"x|l"shz"|up}lyzpkhklz"
españolas no incorporan la responsabilidad social en
z|z"wshulz"lz{yh{·npjvz"jvtv"|u"mhj{vy"kl"kpmlylujph-
ción, lo cual no deja de ser una muestra de cierto
tptl{pztv"puz{p{|jpvuhs"\" |u"jvtwvy{htplu{v"{lu-
klu{l" h" sh" lz{hukhyp hjp¿u" lu" sh" lz{yh{lnph" kl" {hslz"
vynhup hjpvulz5"
Lu"lz{l"zlu{pkv3"Tvul}h"\"Thy{„u"/97890"zl hshu"x|l"
sh" |{psp hjp¿u" kl" lz{yh{lnphz" kl" ylzwvuzhipspkhk" zvjphs"
jvtv"lsltlu{v"kl"vi{lujp¿u"kl"}lu{hqhz"jvtwl{p{p}hz"
zl"q|z{päjh"lu"sh"l pz{lujph"kl"|u"tlyjhkv"jvtwl{p{p}v"
x|l3"lu"ls"jhzv"kls"zpz{lth"|up}lyzp{hypv"lzwh vs3"uv"lz{‹"
z|äjplu{ltlu{l"klzhyyvsshkv5"Wvy"sv"{hu{v"ls"klzhyyvssv"
kl"wy‹j{pjhz"kl"ylzwvuzhipspkhk"zvjphs"lu"shz"|up}lyzp-
khklz"}luky‹"wyljlkpkh"kl"sv"x|l"Splilythu"\"Hzhih"
/977=0"kluvtpuhu"Ölmlj{v"ptp{hjp¿u 5"
Estos resultados pueden ser la respuesta al hecho
de que, en los últimos años, en la educación superior
española las diferentes administraciones autonómicas
ohu" pu{yvk|jpkv" |uh" u|l}h" mvyth" kl" äuhujphjp¿u"
kl"shz"|up}lyzpkhklz3"ihzhkh"lu"pukpjhkvylz"kl"hj{p-
}pkhk"\"{luklu{lz"h"sh"jvuzlj|jp¿u"kl"kl{lytpuhkvz"
viql{p}vz5"Lu"why{pj|shy"uvz"ylmlyptvz"h"svz"jvu{yh{vz4
wyvnyhth"x|l3"my|{v"kl"|u"whj{v"puz{p{|jpvuhs"lu{yl"sh"
http://ries.universia.net Núm. 15
99
hktpupz{yhjp¿u"\"sh"|up}lyzpkhk3"zl"jvuän|yhu"jvtv"
sh"jvujyljp¿u"kl"|uh"wvs„{pjh"|up}lyzp{hyph"kpypnpkh"h"
mvtlu{hy"sh"jvyylzwvuzhipspkhk"puz{p{|jpvuhs"\"|u"kp‹-
svnv"lu{yl"sh"hktpupz{yhjp¿u"lk|jh{p}h"\"shz"|up}lyzp-
khklz"/Ypihz"\"]pshs{h3"977:05"
Why{plukv"kl"lz{l"tvklsv"kl"äuhujphjp¿u3"shz"|up-
}lyzpkhklz"kli„hu"khy"j|lu{h"hu|hstlu{l"kl"sh"jvu-
zlj|jp¿u" kl" kl{lytpuhkvz" viql{p}vz3" wyl}phtlu{l"
whj{hkvz" jvu" sh" hktpupz{yhjp¿u" lk|jh{p}h3" h" {yh}·z"
kl"z|"tlkpjp¿u"lu"{·ytpuvz"j|hu{p{h{p}vz5"[vthukv"
jvtv"ylmlylujph"|uh"kl"shz"ylnpvulz"lzwh vshz3"jvtv"
lz"Hukhs|j„h3"oh\"x|l"lumh{p hy"x|l"lu{yl"svz"jvukp-
jpvuhu{lz"whyh"sh"jvuzlj|jp¿u"kl"mvukvz"äuhujplyvz3"
la administración andaluza impulsaba la necesidad
kl"x|l"shz"|up}lyzpkhklz"kl"kpjoh"ylnp¿u"lshivyhyhu"
e implantaran una memoria de responsabilidad so-
cial, lo cual no deja de ser una señal de que la im-
wshu{hjp¿u" kl" wy‹j{pjhz" kl" ylzwvuzhipspkhk" zvjphs"
pudiera ser la respuesta a las presiones procedentes
kls"lu{vyuv"puz{p{|jpvuhs5
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nhup hjpvulz"{hslz"jvtv"sh"|up}lyzpkhk"l wspjh"ls"yl-
celo crítico de quienes cuestionan la responsabilidad
zvjphs"jvtv"|u"tvklsv"hs{lyuh{p}v"kl"nlz{p¿u3"lu"sh"
tlkpkh" x|l" ls" klzhyyvssv" kl" wy‹j{pjhz" zvjphstlu{l"
responsables encuentra su fundamento en la presión
puz{p{|jpvuhs" lqlyjpkh" wvy" kpmlylu{lz" vynhupztvz" zv-
jphslz"whyh"hz„"ylmvy hy"z|"slnp{ptpkhk"\"nhyhu{p hy"z|"
z|wly}p}lujph"v"· p{v"/Kl"sh"[vyyl3"977@05
Teoría basada en recursos y
capacidades
L pz{l" |uh" jvyyplu{l" kl" vwpup¿u" mh}vyhisl" h" jvuzp-
klyhy"sh"l pz{lujph"kl"|uh"ylshjp¿u"wvzp{p}h"lu{yl"shz"
wy‹j{pjhz"kl"ylzwvuzhipspkhk"zvjphs"\"sh"ylu{hipspkhk"
v"}hsvy"kl"sh"ltwylzh3"sv"j|hs"q|z{päjh"sh"opw¿{lzpz"kl"
que la RSC" iplu" wvky„h" zly" |u" mhj{vy"jsh}l" whyh"sh"
jvtwl{p{p}pkhk"ltwylzhyphs3"lu"sh"tlkpkh"x|l"zl"lz{‹"
jvu}py{plukv"lu"|uh"j|lz{p¿u"lz{yh{·npjh"whyh"nhyhu-
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/Wvy{ly"\"Ryhtly3"977=B"Mpsov"et al.3"978705"
Vol. VI 2015
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
H"lz{l"ylzwlj{v3"zl"lu{plukl"x|l"sh"{lvy„h"kl"ylj|y-
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q|z{päjhy" sh" mvyt|shjp¿u" kl" kl{lytpuhkh" lz{yh{lnph"
kl"|uh"vynhup hjp¿u"{yhz"sv"j|hs"zl"puälyl"x|l"ls"mvjv"
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fundamente en los aspectos internos de cualquier or-
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internos, entendiendo que es una base estable sobre
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Existen trabajos en los que se estudia la medida
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se concreta la RSCB"lu{yl"lsshz3"sh"puuv}hjp¿u"/S¿wl "
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kl"sh"{lvy„h"kl"ylj|yzvz"\"jhwhjpkhklz3"x|l"sh"RSC es
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hx|lsshz" x|l" pu{lu{lu" zly" t‹z" zvjphstlu{l" ylzwvu-
zhislz" {luky‹u" |uh" th\vy" ylw|{hjp¿u" jvywvyh{p}h"
/Y|lkh"\"Hyhn¿u3"977<05
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en la educación superior, el contexto actual, carac-
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u|tlyvzhz"|up}lyzpkhklz"\"sh"th\vy"pu{luzpkhk"jvt-
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x|l"shz"|up}lyzpkhklz"hkvw{lu"|u"lumvx|l"kl"nlz{p¿u"
http://ries.universia.net Núm. 15
100
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kl"sh"{lvy„h"kl"svz"ylj|yzvz"\"jhwhjpkhklz3"jvuzpklylu"
sh" ylzwvuzhipspkhk" zvjphs" lu" z|" lz{yh{lnph" jvtv" |u"
tljhupztv"x|l"slz"mhjpsp{l"sh"nlulyhjp¿u"kl"}lu{hqhz"
jvtwl{p{p}hz"zvz{lupislz"lu"ls"{pltwv"/H{hrhu"\"Lrly3"
977>B"Zhuql"\"Zluvs3"978905"
Zpu" ltihynv3" zl" w|lkl" jvtwyvihy" sh" wy‹j{pjh"
pul pz{lujph"kl"{yhihqvz"x|l"ohnhu"ylmlylujphz"h"pu-
}lz{pnhjpvulz" hwspjhkhz" h" sh" ylzwvuzhipspkhk" zvjphs"
|up}lyzp{hyph"klzkl"sh"wlyzwlj{p}h"kl"sh"{lvy„h"kl"yl-
j|yzvz"\"jhwhjpkhklz5"H"wlzhy"kl"sv"hu{lypvy3"zl"wv-
ky„h"{vthy"jvtv"ylmlylujph"ls"{yhihqv"kl"H{hrhu"\"
Lrly"/977>03"kvukl"zl"thupälz{h"x|l"sh"th\vy"pu{lu-
zpkhk"jvtwl{p{p}h"lu{yl"shz"|up}lyzpkhklz"q|z{päjh"sh"
uljlzpkhk"kl"klzhyyvsshy"olyyhtplu{hz"kl"wshupäjh-
jp¿u"lz{yh{·npjh5"Lu"lz{l"jhzv3"svz"h|{vylz"l}pklujphu"
que la responsabilidad social es uno de los aspectos
jsh}l" h" pujs|py" lu" kpjoh" lz{yh{lnph" jvtv" m|lu{l" kl"
}lu{hqh"jvtwl{p{p}h"kl"shz"|up}lyzpkhklz5"
Lu" lz{h" s„ulh3" Zhuql" \" Zluvs" /97890" huhsp hu" ls"
jvtwyvtpzv" lz{yh{·npjv" kl" sh" ¥up}lyzpkhk" Ipsnp" kl"
Lz{hti|s" /[|yx|„h0" ohjph" sh" ylzwvuzhipspkhk" zvjphs3"
encontrando que el éxito en la implantación de tales
wy‹j{pjhz"whzh"wvy"z|"jvyylj{h"pu{lnyhjp¿u"lu"sh"nlz-
{p¿u"|up}lyzp{hyph3"sv"j|hs"zly‹"jsh}l"whyh"sh"tlqvyh"
kl"sh"ylw|{hjp¿u"jvywvyh{p}h"\"sh"vi{lujp¿u"kl"}lu-
{hqhz"jvtwl{p{p}hz5
Lu" ylz|tlu3" ls" yl{v" kl" shz" |up}lyzpkhklz" lz{‹" lu"
sh" kpmlylujphjp¿u3" uv" zvshtlu{l" h" {yh}·z" kl" sh" jhsp-
dad o la competencia, sino también a partir de la
responsabilidad social como elemento a incluir en la
lz{yh{lnph"puz{p{|jpvuhs"/Zhu{vz"et al.3"977>05
Una visión comparativa entre las
diferentes teorías explicativas
Klzkl" |u" lumvx|l" ltpulu{ltlu{l" {l¿ypjv3" sh" YZ¥"
oh"zpkv"jvujlw{|hsp hkh"lu"sh"sp{lyh{|yh"h"{yh}·z"kl"
dos concepciones distintas aunque bien pudieran
Vol. VI 2015
Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107

zly" jvtwsltlu{hyphz" l" pukpzvjphislzA" wvy" |uh" why-
{l3"z|z{lu{‹ukvsh"lu"}hsvylz"\"wypujpwpvz"l wylzhkvz"
lu"z|"tpzp¿u"/Thy{„ul "\"Wpjjv3"9778B"¥up}lyzpkhk"
Jvuz{y|\l" Wh„z3" 977903" \" wvy" v{yh" why{l3" klzkl" |uh"
wlyzwlj{p}h"t‹z"jlyjhuh"h"sh"ylzwvuzhipspkhk"zvjphs"
jvtv"lz"sh"nlz{p¿u"kl"ptwhj{vz"/]hsshl\z3"977=B"Kl"
sh"J|lz{h"et al.3"978705"Zviyl"sh"ihzl"kl"shz"kpmlylu{lz"
kläupjpvulz" kl" YZ¥" l pz{l" |uh" zlypl" kl" lsltlu{vz"
jvt|ulz" x|l" iplu" wvky„hu" jvuän|yhyzl" jvtv" shz"
características que delimitan conceptualmente dicho
{·ytpuvA"
ª" Lu"wyptly"s|nhy3"zl"puälyl"ls"carácter voluntario de
sh"YZ¥3"lu"sh"tlkpkh"x|l"z|"hwspjhjp¿u"}h"t‹z"
hss‹"kls"tlyv"j|twsptplu{v"kl"j|hsx|ply"slnpz-
shjp¿u"}pnlu{l"lu"j|hsx|ply"‹tip{v"kl"sh"nlz{p¿u"
|up}lyzp{hyph5
ª" Lu" zln|ukh" puz{hujph" ptwspjh" sh" reformulación de
la estrategia universitaria,"lu"sh"tlkpkh"x|l"sh"YZ¥"
klil" jvujlipyzl" jvtv" |u" lumvx|l" kl" nlz{p¿u"
vynhup h{p}h"h"tlkphuv"\"shynv"wsh vz"htwhyh-
kh"lu"shz"kpmlylu{lz"kptluzpvulz"x|l"sh"pu{lnyhu3"
hz„"jvtv"klil"ptwylnuhy"kl"lssh"h"shz"kpmlylu{lz"
‹ylhz"m|ujpvuhslz"kl"sh"vynhup hjp¿u"/kvjlujph3"
nlz{p¿u3"pu}lz{pnhjp¿u"\"l {luzp¿u"|up}lyzp{hyph05
ª" Lu"{lyjly"s|nhy"kläul"sh"ylshjp¿u"jvu"svz"z{hrlovsklyz3
jvuän|y‹ukvzl"ls"kp‹svnv"{yhuzwhylu{l"jvu"svz"
kpmlylu{lz" ny|wvz" kl" pu{ly·z" kl" sh" |up}lyzpkhk"
como una pieza fundamental para el desarrollo
kl" sh" YZ¥5" Lu" why{pj|shy3" {vkhz" hx|lsshz" hj{p-
}pkhklz" zvjphstlu{l" ylzwvuzhislz" x|l" uv" zlhu"
adecuadamente comunicadas a los distintos
ny|wvz"kl"pu{ly·z"jhyljly‹u"kl"}hsvy5"
[luplukv" wylzlu{l" sv" hu{lypvy3" \" h|ux|l" l pz{lu"
jply{hz"zptpsp{|klz3"shz"{lvy„hz"wyl}phtlu{l"huhsp hkhz"
kpälylu"lzlujphstlu{l"lu"sh"ihzl"jvujlw{|hs"zviyl"sh"
x|l"zl"klzhyyvsshu5"Sh"{hish"8"t|lz{yh"kl"mvyth"zpu-
tetizada los principales postulados conceptuales de
{hslz"{lvy„hz"hz„"jvtv"z|"vyplu{hjp¿u"h"sh"YZ¥5"

Tabla 1. Aproximación teórica a la RSU

Teoría Postulado Orientación RSU

Agencia Conflictos de intereses entre Rendición de cuentas

administración y universidad

Stakeholders Satisfacción expectativas de los Modelo de gestión socialmente

grupos de interés responsable

Legitimidad Contrato social entre las Mejora de la imagen y reputación

universidades y la sociedad social

Institucional Presión ejercida por los organismos Políticas de responsabilidad social

institucionales

Recursos y capacidades Reto de la diferenciación para Estrategia de responsabilidad social

conseguir ventajas competitivas

Fuente: elaboración propia.

http://ries.universia.net Núm. 15 Vol. VI 2015

101
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
Jvu" |u" lumvx|l" jlu{yhkv" lu" sh" {lvy„h" kl" hnlu-
cia, la implantación de la responsabilidad social en
shz"|up}lyzpkhklz"zl"th{lyphsp hy„h"wypujpwhstlu{l"h"
partir de mecanismos de rendición de cuentas con
objeto de reducir las asimetrías de información en-
{yl"shz"hktpupz{yhjpvulz"\"shz"|up}lyzpkhklz"/Jhwhuv3"
978705" Uv" viz{hu{l3" sh" |{psp hjp¿u" kl" lz{l" lumvx|l"
whyh"q|z{päjhy"sh"ptwshu{hjp¿u"kl"sh"YZ¥"uv"ptwspjh"
sh"jvuän|yhjp¿u"kl"|u"tvklsv"kl"kpyljjp¿u"\"nlz{p¿u"
|up}lyzp{hyph"ihzhkv"lu"|uh"zlypl"kl"wypujpwpvz"zvjph-
slz3"·{pjvz"v"tlkpvhtiplu{hslz"x|l"ptwylnulu"jhkh"
|uh"kl"shz"wypujpwhslz"m|ujpvulz"kl"sh"|up}lyzpkhk3"sv"
j|hs"w|kplyh"zly"|u"hyn|tlu{v"lu"jvu{yh"whyh"sh"|{p-
sp hjp¿u"kl"sh"{lvy„h"kl"hnlujph"jvtv"thyjv"{l¿ypjv"
kl"sh"YZ¥"/Hiyps3"978705
De acuerdo con las directrices de la teoría de la le-
np{ptpkhk3"shz"|up}lyzpkhklz"ptwshu{hu"sh"YZ¥"jvtv"
|u"tljhupztv"whyh"tlqvyhy"sh"pthnlu3"ylw|{hjp¿u"\"
slnp{pthjp¿u"zvjphs3"\"uv"klzkl"|u"lumvx|l"kl"nlz{p¿u"
vynhup h{p}h5"Wvy"sv"{hu{v3"|uh"kl"shz"klipspkhklz"kl"
sh" {lvy„h" kl" sh" slnp{ptpkhk" ylzpkl" lu" sh" jvujlwjp¿u"
kl"x|l"shz"|up}lyzpkhklz"klzhyyvsshu"wvs„{pjhz"kl"ylz-
wvuzhipspkhk"zvjphs"jvtv"|uh"j|lz{p¿u"kl"thyrl{pun3"
lejos de la situación ideal que contempla la necesidad
kl"ptwshu{hy"wvs„{pjhz"kl"ylzwvuzhipspkhk"zvjphs"}pu-
j|shkhz"jvu"sh"tpzp¿u"\"yh ¿u"kl"zly"kl"sh"|up}lyzp-
khk"/Shyy‹u"\"Hukyhklz3"978:05
Why{plukv"kl"svz"wvz{|shkvz"kl"sh"{lvy„h"puz{p{|jpv-
uhs3"shz"|up}lyzpkhklz"pujvywvyhu"sh"ylzwvuzhipspkhk"
social como respuesta a las presiones ejercidas por
ls"lu{vyuv3"lz"kljpy3"zhs}v"x|l"l pz{hu"wylzpvulz"kls"
l {lypvy3"shz"|up}lyzpkhklz"w|lklu"uv"lujvu{yhy"z|-
äjplu{lz"yh vulz"whyh"pujvywvyhy"sh"ylzwvuzhipspkhk"
zvjphs"lu"z|"vynhup hjp¿u5"Wvy"lssv3"shz"|up}lyzpkhklz"
uv"wyvt|l}lu"sh"YZ¥"jvtv"|u"mhj{vy"nlulyhkvy"kl"
}lu{hqhz" jvtwl{p{p}hz" zvz{lupislz" lu" ls" {pltwv3" zpuv"
t‹z" iplu" jvtv" |uh" lz{yh{lnph" kl" |upmvytpkhk" x|l"
responda a esas presiones de su entorno institucional
/Tvul}h"\"Thy{„u3"978905"¥uh"kl"shz"wypujpwhslz"sp-
mitaciones del enfoque basado en la teoría institucio-
uhs"ylzpkl"lu"sh"pklh"kl"x|l"ls"klzhyyvssv"kl"wy‹j{pjhz"
http://ries.universia.net Núm. 15
102
kl"YZ¥"klil"lu{luklyzl"jvtv"|uh"pupjph{p}h"}vs|u-
{hyph"kl"shz"|up}lyzpkhklz"\"uv"jvtv"sh"ylzw|lz{h"h"
posibles presiones o demandas de la sociedad tradu-
jpkhz" lu" wyvu|ujphtplu{vz" v" uvyth{p}hz" slnhslz" l"
puz{p{|jpvuhslz"/Shyy‹u"\"Hukyhklz3"978;05"
Jvu"ylzwlj{v"h"sh"{lvy„h"kl"svz"ylj|yzvz"\"jhwhjp-
khklz3"shz"|up}lyzpkhklz"ptwshu{hu"sh"YZ¥"jvtv"|u"
elemento diferenciador, lo cual puede traducirse en
|uh" ylmvyt|shjp¿u" kl" sh" lz{yh{lnph" |up}lyzp{hyph5" H"
estos efectos, las directrices de esta teoría se aseme-
qhu"jvu"sh"wlyzwlj{p}h"jvujlw{|hs"kl"sh"YZ¥"ihzhkh"
lu"}hsvylz"\"wypujpwpvz3"kvukl"sh"tpzp¿u"\"yh ¿u"kl"
zly"kl"sh"|up}lyzpkhk"x|lkhy„hu"ptwylnuhkhz"kl"jyp-
{lypvz"zvjphstlu{l"ylzwvuzhislz"/Zhu{vz"et al.3"977>05"
Zpu"ltihynv3"sh"ylhspkhk"lz"x|l"sh"{lvy„h"kl"ylj|yzvz"
\"jhwhjpkhklz"jhyljl"kl"|uh"}pzp¿u"ihzhkh"lu"svz"pt-
whj{vz"kl"jhy‹j{ly"o|thuv3"zvjphs"\"tlkpvhtiplu{hs"
x|l"sh"hj{p}pkhk"kl"sh"|up}lyzpkhk"nlulyh3"\"wvy"svz"
j|hslz"zl"}lu"hmlj{hkvz"svz"stakeholders5"Zviyl"lz{l"why-
{pj|shy3"shz"|up}lyzpkhklz"klilu"ylhsp hy"|u"lzm|ly v"
jvuz{hu{l"wvy"hihyjhy"\"zh{pzmhjly"h"lz{vz"ny|wvz"kl"
pu{ly·z3"ihz‹ukvzl"lu"shz"ptwspjhjpvulz"x|l"zl"klyp-
}hu"kl"z|z"hj{|hjpvulz"/]hsshl\z3"977=05
Zvwvy{hkv" lu" svz" hu{lypvylz" hyn|tlu{vz3" \" h" wl-
zhy" kl" x|l" l pz{lu" kpmlylu{lz"{lvy„hz"l wspjh{p}hz" kl"
sh"ylzwvuzhipspkhk"zvjphs"lu"ls"jvu{l {v"|up}lyzp{hypv3"
entendemos que la teoría de los stakeholders podría ser
el enfoque conceptual que mejor ampara la com-
wyluzp¿u"kls"zpnupäjhkv"\"ls"‹tip{v"kl"hwspjhjp¿u"kls"
jvujlw{v"kl"YZ¥3"lu"sh"tlkpkh"x|l"|uh"|up}lyzpkhk"
zvjphstlu{l"ylzwvuzhisl"zly‹"hx|lssh"x|l"hz|th"svz"
pu{lylzlz"\"uljlzpkhklz"kl"shz"wlyzvuhz3"ny|wvz"v"puz-
{p{|jpvulz"jvu"svz"j|‹slz"zl"ylshjpvuh3"lu"sh"i̇zx|lkh"
kl"jvtwh{pipsp hy"viql{p}vz"vynhup h{p}vz"\"zvjphslz3"
nlz{pvuhukv"h"z|"}l "svz"ptwhj{vz"jvnup{p}vz3"lk|jh-
{p}vz3" zvjphslz" v" htiplu{hslz" x|l" sh" hj{p}pkhk" kl" sh"
|up}lyzpkhk"nlulyh"/Nhl{l3"978905"
Lu"jvujyl{v3"sh"hklj|hkh"ptwshu{hjp¿u"kl"sh"YZ¥"
ylx|lypy‹" x|l" jhkh" |up}lyzpkhk" klzhyyvssl" |uh" tl-
tvyph"hu|hs"kl"zvz{lupipspkhk3"lshivyl"j¿kpnvz"·{pjvz"
kl" jvuk|j{h3" hz|th" wypujpwpvz" kl" i|lu" nviplyuv3"
Vol. VI 2015
Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
incorpore contenidos de responsabilidad social en
z|z"wshulz"kl"lz{|kpvz"v"kläuh"viql{p}vz"kl"ylzwvu-
zhipspkhk"zvjphs"lu"z|z"wshulz"lz{yh{·npjvz5"Lu"kläup-
{p}h3"x|l"zl"wyvk| jh"|uh"pujvywvyhjp¿u"{yhuz}lyzhs"
kl"sh"YZ¥"lu"shz"kpmlylu{lz"m|ujpvulz"kl"sh"|up}ly-
sidad, así como una adecuada rendición de cuentas
/Hiyps3"978705
Conclusiones
H"sv"shynv"kls"wylzlu{l"{yhihqv"zl"ohu"huhsp hkv"shz"
kpmlylu{lz"{lvy„hz"x|l"iplu"wvky„hu"l wspjhy"ls"th\vy"
jvtwyvtpzv"zvjphs"kl"shz"vynhup hjpvulz3"lu"nlulyhs3"
\"kl"shz"|up}lyzpkhklz3"lu"why{pj|shy5"[vthukv"jvtv"
ylmlylujph"shz"{lvy„hz"kl"hnlujph3"kl"svz"stakeholders, de
sh"slnp{ptpkhk3"ylj|yzvz"\"jhwhjpkhklz"l"puz{p{|jpvuhs3"
zl" oh" {yh{hkv" kl" q|z{päjhy3" jvu" ihzl" lu" |u" hu‹spzpz"
jvtwhyh{p}v"kl"z|z"kpylj{ypjlz"jvujlw{|hslz3"j|‹s"lz"
sh"{lvy„h"x|l"lu"th\vy"tlkpkh"w|kplyh"jvuän|yhyzl"
jvtv"ls"thyjv"{l¿ypjv"t‹z"hklj|hkv"whyh"q|z{päjhy"
sh"ylhsp hjp¿u"kl"wy‹j{pjhz"kl"YZ¥5
H"lz{l"ylzwlj{v3"|uh"kl"shz"wypujpwhslz"hwvy{hjpv-
ulz"kl"lz{l"{yhihqv"ssl}hu"h"zl hshy"x|l"sh"YZ¥"klil"
entenderse al amparo de la teoría de los stakeholders,
donde se recoja su compromiso con la satisfacción
kl"shz"uljlzpkhklz"\6v"l wlj{h{p}hz"kl"shz"kpmlylu{lz"
why{lz"pu{lylzhkhz"lu"jhkh"|uh"kl"z|z"m|ujpvulz"/kv-
jlujph3" nlz{p¿u3" pu}lz{pnhjp¿u0" klzkl" |uh" {ypwsl" }ly-
{plu{l"/ljvu¿tpjh3" zvjphs" \" tlkpvhtiplu{hs05"Zviyl"
lz{hz"kpylj{ypjlz3"sh"YZ¥"klil"jvuän|yhyzl"jvtv"|u"
tvklsv" kl" kpyljjp¿u" \" nlz{p¿u" kl" shz" |up}lyzpkhklz"
ihzhkhz"lu"|uh"zlypl"kl"wypujpwpvz"zvjphslz3"·{pjvz"\6v"
tlkpvhtiplu{hslz3"svz"j|‹slz"klilu"ptwylnuhy"jhkh"
|uh"kl"shz"wypujpwhslz"m|ujpvulz"kl"shz"|up}lyzpkhklz3"
todo ello desde una idea centrada en las externalida-
klz"x|l"wyvk|jl"sh"hj{p}pkhk"kl"shz"|up}lyzpkhklz"lu"
sh"zvjplkhk5
Kl" lz{hz" l}pklujphz" zl" klk|jl" x|l" svz" wypujpwpvz"
t‹z" ylsl}hu{lz" whyh" sh" ptwshu{hjp¿u" kl" sh" YZ¥" zl"
ylshjpvuhu"jvu"sh"}vs|u{hyplkhk"\"sh"{yhuzwhylujph5"
Wvy"|uh"why{l3"sh"YZ¥"klil"lu{luklyzl"jvtv"|u"plus
uvyth{p}v3"lz{v"lz3"jvtv"|u"thyjv"kl"jvtwyvtpzvz3"
http://ries.universia.net
kläupkv"wvy"lz{hz"puz{p{|jpvulz3"x|l"}h"t‹z"hss‹"kls"
thyjv"q|y„kpjv"}pnlu{l5"Wvy"v{yh"why{l3"lz"m|ukhtlu-
tal el establecimiento de mecanismos que mejoren el
kp‹svnv"jvu"svz"hnlu{lz"zvjphslz3"svz"j|‹slz"kliplyhu"
zly"z|zjlw{pislz"kl"}lypäjhjp¿u"l {lyuh"wvy"why{l"kl"
l wly{vz"puklwlukplu{lz5"H"lz{vz"lmlj{vz3"sh"zvs|jp¿u"
whzh"wvy"sh"hkvwjp¿u"kl"lz{yh{lnphz"jshyhz"kl"ylukp-
jp¿u"kl"j|lu{hz"\"kl"kp}|snhjp¿u"kl"pumvythjp¿u"zv-
jphs"\"tlkpvhtiplu{hs3"lu{lukpkh"jvtv"|u"wyvjlzv"
x|l" nlulyh"}hsvy" h hkpkv" \" ylm|ly h"sh" slnp{ptpkhk"
puz{p{|jpvuhs" kl" shz" |up}lyzpkhklz3" hz„" jvtv" tlqvyh"
sh"jvtwl{p{p}pkhk"\"sh"l jlslujph"kl"{hslz"vynhup h-
jpvulz3" \" uv" z¿sv" jvtv" |uh" zptwsl" olyyhtplu{h" kl"
jvt|upjhjp¿u5"
Zp"iplu"l pz{l"|uh"hi|ukhu{l"sp{lyh{|yh"ltw„ypjh"
zviyl"shz"{lvy„hz"l wspjh{p}hz"kls"jvtwyvtpzv"jvu"sh"
ylzwvuzhipspkhk"zvjphs"lu"ls"‹tip{v"ltwylzhyphs3"lu"
ls" ‹tip{v" kl" |uh" vynhup hjp¿u" zpu" ‹uptv" kl" s|jyv"
jvtv" zly„h" sh" |up}lyzpkhk3" zvu" wvjvz" svz" {yhihqvz"
kvukl"zl"huhsp h"sh"YZ¥"jvu"ihzl"lu"hsn|uh"kl"shz"
{lvy„hz"ljvu¿tpjhz"huhsp hkhz"lu"lz{h"pu}lz{pnhjp¿u5"
Wvy" lssv3" ls" wylzlu{l" {yhihqv" wyl{lukl" jvu{ypi|py" h"
la creación de un marco teórico que sea referente
para la explicación conceptual de las directrices de la
YZ¥3"kläuplukv"j¿tv"lu{plukl"\"klzhyyvssh"sh"ylz-
wvuzhipspkhk"zvjphs"|u"{pwv"lzwljphs"kl"vynhup hjpv-
ulz"jvtv"lz"ls"jhzv"kl"sh"¥up}lyzpkhk5"
Lu{yl"shz"wypujpwhslz"sptp{hjpvulz"kl"lz{h"pu}lz{pnh-
ción podemos señalar la utilización de las teorías de
hnlujph3" stakeholders3" slnp{ptpkhk3" ylj|yzvz" \" jhwhjp-
dades e institucional como soporte conceptual de la
YZ¥5"H"lz{l"ylzwlj{v"zly„h"pu{lylzhu{l"klz{hjhy"x|l"
sh" th\vy" why{l" kl" svz" lumvx|lz" {l¿ypjvz" {plulu" |uh"
pujspuhjp¿u"ohjph"ls"‹tip{v"ltwylzhyphs3"jvu"sv"j|hs"
lu{lukltvz" x|l" lu" th\vy" tlkpkh" shz" {lvy„hz" hx|„"
analizadas son las que mejor se ajustan para explicar
el compromiso con la responsabilidad social de las
|up}lyzpkhklz5" Hklt‹z3" l pz{l" |uh" mhs{h" nlulyhsp h-
kh"kl"{yhihqvz"ltw„ypjvz"kvukl"zl"ohnh"ylmlylujph"h"
v{yhz"{lvy„hz"l wspjh{p}hz"kl"sh"ylzwvuzhipspkhk"zvjphs"
lu"ls"‹tip{v"|up}lyzp{hypv5"
Núm. 15 Vol. VI 2015
103
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
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¥up}lyzpkhk"kl"Sh"Jvy| h3"Ul{ipisv5
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l wlyplujl 3"lu"Higher Education,"}vs5"<<3"ww5"848<5
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myvt" {ol" Pyvu" JhnlF" Vynhup h{pvuhs" johunl" huk"
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z{hukhykz"pu"t|upjpwhs"jvywvyh{pvuzA"Wvzp{p}l"hjjv|u{pun"
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}vs5"973"/@03"ww5"8;848>;5"
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for Higher Education,"Thy v4Th\v3"ww5"84?5
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Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
Kl" sh" J|lz{h3" T53" H5" Wvyyhz3" P5" Zhh}lkyh" \" K5" Z‹ujol "
/978703" ÖLs" jvtwyvtpzv" zvjphs" kl" sh" UNED 3" lu"
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8@"kl"kpjpltiyl3"9789d5"
Kllnhu3"J5"/977903"ÖPu{yvk|j{pvu5"[ol"slnp{ptpzpun"lmmlj{"
vm "zvjphs"huk"lu}pyvutlu{hs"kpzjsvz|ylz"Ô"h"{olvyl{pjhs"
mv|ukh{pvu 3" lu" Accounting, Auditing & Accountability
Journal,"}vs5"8<3"/:03"ww5"9?94:885
Kpss3" K5" /977803" Ö[ol" yln|sh{pvu" vm " w|ispj" ylzlhyjo"
|up}lyzp{plzA" johunlz" pu" hjhkltpj" jvtwl{p{pvu" huk"
ptwspjh{pvuz"mvy"|up}lyzp{\"h|{vuvt\"huk"hjjv|u{hipsp{\ 3"
en Higher Education Policy,"}vs5"8;3"ww5"984:<5"
KpThnnpv3" W5" \" ^5" Wv~lss" /8@@@03" ÖYl{vyuv" h" sh" qh|sh"
kl"oplyyvA"ls"pzvtvyäztv"puz{p{|jpvuhs"\"sh"yhjpvuhspkhk"
jvslj{p}h"lu"svz"jhtwvz"vynhup hjpvuhslz 3"lu"El nuevo
institucionalismo en el análisis organizacional,"T· pjv3"Mvukv"
kl"J|s{|yh"Ljvu¿tpjh5
Mhzzpu3"`5"\"K5"Nvzzlspu"/978803"Ö[ol"jvsshwzl"vm "h"l|yvwlhu"
ihur"pu"{ol"äuhujphs"jypzpzA"hu"huhs\zpz"myvt"z{hrlovskly"
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thuhnltlu{" mvy" jvtwl{p{p}l" hk}hu{hnl 3" lu" BAR -
Brazilian Administration Review, }vs5">3"/:03"ww5"9@;4:7@5
Nhl{l3" Y5" /978903" ÖYlzwvuzhipspkhk" zvjphs" |up}lyzp{hyphA"
|uh"u|l}h"tpyhkh"h"sh"ylshjp¿u"kl"sh"|up}lyzpkhk"jvu"sh"
zvjplkhk"klzkl"sh"wlyzwlj{p}h"kl"shz"why{lz"pu{lylzhkhz5"
¥u" lz{|kpv" kl" jhzv 3" [lzpz" Kvj{vyhs3" ¥up}lyzpkhk" kl"
]hsshkvspk3"]hsshkvspk5
Nhl{l3"Y5"/977@03"ÖWhy{pjpwhjp¿u"kl"svz"z{hrlovsklyz"lu"sh"
l}hs|hjp¿u"kls"jvtwvy{htplu{v"zvjphstlu{l"ylzwvuzhisl"
http://ries.universia.net Núm. 15
105
kl" sh" nlz{p¿u" |up}lyzp{hyphA" wlyzwlj{p}hz3" viz{‹j|svz" \"
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Vol. VI 2015
 Análisis de la responsabilidad social universitaria...
Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107
de la responsabilidad social universitaria,"Nyhuhkh3"Mvyv"kl"
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}hs|lA"z{yh{lnpj"jvywvyh{l"zvjphs"ylzwvuzpipsp{\3"ylzv|yjl4
ihzlk"{olvy\3"huk"z|z{hpuhisl"jvtwl{p{p}l"hk}hu{hnl 3"
en Journal of Management, }vs5":>3"/<03"ww5"8;?748;@<5
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}vs|u{hy\" l {luklk" wlymvythujl" ylwvy{pun" pu" P{hsphu"
svjhs"h|{ovyp{plz 3"lu"International Journal of Public Sector
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Thy{„ul 3"V5"\"Q5"L5"Wpjjv"/977803"Responsabilidad social de las
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}vs5"=:3"ww5"8:;Ô8:@5
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Ypihz3"Q5"\"Q5"T5"]pshs{h"/977:03"ÖSh"nlz{p¿"klsz"jvu{yhj{lz4
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sh" Nlulyhsp{h{" kl" Jh{hs|u\h 3" lu"Coneixement i Societat,
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Zhuql3" N5" K5" l" P5" Zluvs" /978903" ÖJvywvyh{l" zvjphs"
ylzwvuzpipsp{\"pu"opnoly"lk|jh{pvu"puz{p{|{pvuzA"Pz{hui|s"
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Manuel Larrán-Jorge y Francisco-Javier Andrades-Peña / pp. 91-107

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Cómo citar este artículo:

Larrán-Jorge, Manuel y Francisco-Javier Andrades-Peña (2015), “Análisis de la responsabilidad social univer-
sitaria desde diferentes enfoques teóricos”, en Revista Iberoamericana de Educación Superior (RIES), México,
UNAM-IISUE/Universia, vol. VI, núm. 15, pp. 91-107, http://ries.universia.net/article/view/1053/analisis-respon-
sabilidad-social-universitaria-enfoques-teoricos [consulta: fecha de última consulta].

http://ries.universia.net Núm. 15 Vol. VI 2015

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