Corporate social responsibility as an indispensable value for the financial analysis of Small and Medium Businesses (SMB) in Bolívar province, Ecuador

This article analyzes some theoretical assumptions that underlie and reveal the importance of corporate social responsibility as an indispensable value for financial analysis of Small and Medium Businesses (SMB), seen from the training process of Accounting and Finance professionals at the State University of Bolivar, Ecuador, as a component for the formulation and implementation of plans and programs with this content; an aspect of utmost importance in the current context of SMB.