08 de Agosto de 2013

Social Responsibility

SOCIAL RESPONSIBILITY

In the contemporary world scene, one sees the processor of many changes, economic, political, social and cultural, in turn, adapt to new types of relationships between institutions and markets, organizations and society. Under the current relationship trends, there is the approach of the interests of organizations and society result in multiple efforts to accomplish shared goals.

The first studies dealing with social responsibility began in the US in the 50s, and in Europe in the 60s (BICALHO, 2003). The first manifestations of this theme emerged at the beginning of the century in works of Charles Eliot (1906), Arthur Hakley (1907) and John Clark (1916). However, such demonstrations did not receive support because they were considered socialist nature. It was only in 1953, in the United States, with the book Social Responsabilities of the Businessman, of Howard Bowen, the topic received attention and gained space. In the 70s, there were professional associations interested in studying the theme: American Accouting Association and the American Institute of Certified Public Accountants. It is from there that social responsibility is no longer a curiosity and becomes a new field of study. Social responsibility is revealed then as a decisive factor for the development and growth of enterprises.