Social Representations of Social Responsibility Concept in Public Accountancy Students: Towards the Structure of Common Sense

Abstract

The article analyses social representations of a group of Public accountancy students of “social responsibility” concept. The document develops the following aspects, first, it develops a discussion of aspects concerning to common sense and the possibility that social representations have as methodological instruments for its analysis. Then, it considers social responsibility as a strategic speech created in certain power areas associated to international enterprise field, and also analyses its diffusion and disposition mechanisms. Finally, through the analysis of information captured by research tools (interview and association keys workshops), it concludes that the students have a common sense structure that, as a disposition body has relative autonomy in front of hegemonic circulation forms of social res- ponsibility speech.