CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 23 (2025): CAPIC REVIEW
Investigation

Service-Learning in Higher Accounting Education: Aligning Expectations and Experiences of Community Partners in Cost Projects

Veronica Pizarro Torres
Departamento de Control de Gestión y Sistemas de Información, Facultad de Economía y Negocios de la Universidad de Chile
Bio
Digna Azua Álvarez
Facultad de Ciencias Económicas y Administrativas, Pontificia Universidad Católica de Valparaíso, Chile
Johan Rivas-Valenzuela
Group IEFyM, Physical Education School, Pontificia Universidad Católica de Valparaíso
Viviana Puentes Rojas
Facultad de Ingeniería y Negocios, Universidad de las Américas, Chile.
Categories

Published 2025-12-24

Keywords

  • Service Learning,
  • Entrepreneurship,
  • Participatory Evaluation,
  • Community Partners

How to Cite

Pizarro Torres, V., Azua Álvarez, D., Rivas-Valenzuela, J., & Puentes Rojas, V. (2025). Service-Learning in Higher Accounting Education: Aligning Expectations and Experiences of Community Partners in Cost Projects. CAPIC REVIEW, 23, 1–14. https://doi.org/10.35928/cr.vol23.2025.254

Abstract

Service-Learning (SL) has been seen as a transformative pedagogical strategy that articulates academic training and social engagement, promoting meaning Service- Learning (SL) is recognized as a transformative pedagogical approach that integrates academic training with social engagement, fostering meaningful learning in authentic contexts. Nevertheless, existing research has largely privileged the student perspective, relegating community partners (CPs) who play a pivotal role in ensuring reciprocity and sustainability within SL frameworks. This study examines the expectations and mid-term satisfaction of CPs entrepreneurs collaborating in a cost accounting course at a Chilean public university with the aim of assessing the alignment between anticipated and experienced outcomes, thereby enhancing the social relevance and equity of SL design. Employing a quantitative, descriptive, cross-sectional design, data were collected from eight CPs through two structured surveys. Univariate descriptive statistical analysis revealed a high degree of consistency between initial expectations and mid-term satisfaction, emphasizing horizontal communication, shared planning, and the practical utility of student deliverables as key factors of positive engagement. The findings highlight the importance of incorporating participatory mechanisms that strengthen university–community partnerships and promote more equitable, context- sensitive SL practices.

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