Transferencia de conocimiento y responsabilidad social universitaria en programas de contaduría pública de Perú y Colombia

The objective of this article is to analyze how the transfer of knowledge derived from the scientific research processes carried out by the Public Accounting programs of the Mariana University (Colombia) and the César Vallejo University (Peru), is related to the extension that both universities do as part of its University Social Responsibility (USR) practices. For this purpose, we worked with a combined sample of students, teachers and administrators of 142 individuals for the Mariana University and 135 for the César Vallejo University. Both samples responded to a survey of perceptions about RSU composed of seven items grouped into two latent variables: research and extension. For the analyses, PLSSEM was used to test the hypothesis of relationship between the latent variables. This process was done separately for the two universities. The results show that, according to the perceptions of students, teachers and managers, there is a relationship between research and the transfer of knowledge that is done through extension in the Public Accounting programs analyzed in Colombia and Peru. This shows that there are cognitive and social impacts due to USR practices, and that this occurs because there is an involvement of those same internal university interest groups in the processes that lead to these results. This reinforces the idea that USR is not only a responsibility of the institution itself, but involves the entire academic community. Therefore, it is concluded that the generation and transfer of accounting practices and knowledge generated by these two universities are perceived as functional for the accounting profession. El objetivo de este artículo es analizar cómo la transferencia de conocimiento derivada de los procesos de investigación científica que hacen los programas de Contaduría Pública de las Universidades Mariana (Colombia) y César Vallejo (Perú), se relaciona con la extensión que hacen ambas universidades como parte de sus prácticas de Responsabilidad Social Universitaria (RSU). Para tal fin, se trabajó con una muestra combinada entre estudiantes, docentes y directivos de 142 individuos para la Universidad Mariana y de 135 para la Universidad César Vallejo. Ambas muestras respondieron una encuesta de percepciones sobre la RSU compuesta de siete ítems agrupados en dos variables latentes: investigación y extensión. Para los análisis se usó PLS-SEM para comprobar la hipótesis de relacionamiento entre las variables latentes. Este proceso se