TY - JOUR AU - Relaiza, Héctor Raúl Santa María AU - Núñez, Luis Alberto Lira AU - Temple, María Milagros Sánchez AU - Miranda, Percy Samuel Yabar AU - Bellido, Irma Esperanza Aybar PY - 2022/12/29 Y2 - 2024/03/29 TI - Corporate Social Responsibility and Financial Control JF - International Journal of Professional Business Review JA - J. Professional Business Review VL - 8 IS - 1 SE - Articles DO - 10.26668/businessreview/2023.v8i1.936 UR - https://openaccessojs.com/JBReview/article/view/936 SP - e936 AB - <table><tbody><tr><td><p><strong>Purpose:   </strong>The objective of the study was to determine the relationship between CSR and financial control; to achieve this, references were taken from different authors reviewing the state of the art with the purpose of an exhaustive understanding of the subject.</p><p><strong> </strong></p><p><strong>Methodology: </strong>The research was based on a quantitative approach, non-experimental, cross-sectional design and a sample of 60 private educational institutions. Data were collected through two instruments that counted with reliability and validity: the CSR instrument obtained a reliability of 0.824 and the financial control, a 0.821.</p><p><strong> </strong></p><p><strong>Conclusions: </strong>As a result, it was found that 96.7% of the promoters showed high social responsibility and financial control of the institutions in their charge. Likewise, a Spearman's Rho of 0.769 was obtained with a p= 0.000. It is concluded that there is a direct, significant and positive relationship between CSR and financial control; therefore, it was determined that educational institutions, under the supervision of the Local Educational Management Unit, improve their financial control.</p><p><strong> </strong></p><p><strong>Implications of the Research: </strong>The world is focused on how companies practice corporate social responsibility (CSR) due to the fact that economic activities, which each company exercises, affect society and the environment. </p></td></tr></tbody></table> ER -