Provision of Services for SMEs. Theoretical Foundations for the University’s Social Responsibility Model from the Management and Accounting Sciences Department at La Salle University

Abstract

The exploration of literature on Social Responsibility activities in Colombia, both in the business sector (CSR) and the higher education sector (RSU), shows the historical process of the universities’ separation from the educational needs of productive society and the consequent use of this educational gap, by companies, to offer educational services under the cover of CSR actions. In that sense, because companies are competing and putting into question before society the prestige of universities as institutions carriers of educational knowledge, it is necessary for them to reassess their paradigms, especially in regards to their relationship and responsibilities towards society. Consequently, this article offers, based on a process of reflection and literature review of an interdisciplinary group of researchers associated to the Management and Accounting Sciences Department at La Salle University in Bogotá, the theoretical and institutional basis of the future RSU model for this department, which, according to researchers, should be based on an offer of educational services for SMEs