Empowerment of women accountants and Corporate Social Responsibility in micro and small enterprises: With a focus on information technologies

Resumen

The study seeks to relate the empowerment of women accountants and social responsibility, the research is basic, combining quantitative and qualitative methods, descriptive-correlational research level, three data collection techniques were applied: survey, documentary review and interview, the instruments used were questionnaire, documentary review form, and interview guide, the information was processed using Spearman's Rho statistic; The results show a high positive correlation between “empowerment of women accountants” and “Corporate Social Responsibility”, with a coefficient of 0.826, also a high positive correlation between “empowerment of women accountants” and “Internal public - respect for the individual”, with a coefficient of 0.797 and finally a positive relationship between “empowerment of women accountants” and “Internal public - respect for the individual”, with a coefficient of 0.797, 797 and finally a high positive relationship between the empowerment of women accountants with the environment-responsibility to future generations, with a coefficient of 0.716, likewise IT increases efficiency in both business management and CSR with full participation of women, favoring inclusion and positive impact on sustainability and gender equity. The study concludes that the empowerment of women accountants and CSR have a high positive relationship, showing that the greater the empowerment, the greater the participation in CSR.