SERVICE LEARNING IN A CHILEAN UNIVERSITY IN THE AREA OF ​​TAXATION: CHARACTERISTICS AND EXPECTATIONS OF COMMUNITY PARTNERS

Authors

DOI:

https://doi.org/10.22370/riace.2026.15.1.5553

Keywords:

Service-Learning, Taxation, Business Sciences, Community Partners, Higher Education

Abstract

The objective of this study is to analyze the characteristics and expectations of community partners participating in a Service-Learning experience developed within the Tax Accounting Clinic course, which is part of the Accounting and Auditing degree program at a private Chilean university. From an applied business sciences perspective, the study adopts an ex ante diagnostic approach intended to inform the pedagogical planning of Service-Learning experiences in taxation. The literature suggests that understanding the characteristics and expectations of community partners contributes to improved planning of Service-Learning experiences and, consequently, to their successful implementation. To achieve the study’s objective, a descriptive and cross-sectional methodology was employed. Data were collected through a survey administered to community partners using a structured questionnaire. The results reveal a predominance of female community partners with technical or professional education and limited use of technological tools.

Community partners’ expectations are primarily oriented toward the formalization of business activities,
compliance with tax obligations, the development of a collaborative environment with students, and support for students’ professional development. Additionally, the findings suggest the importance of implementing preparatory activities prior to the Service-Learning experience in order to prepare community partners and strengthen students’ technical and communication competencies, thereby facilitating their performance during the intervention. This research highlights the contribution of Service-Learning in higher education, emphasizing its role as an applied educational strategy and as a concrete expression of university social responsibility.

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Author Biographies

  • Viviana Puentes Rojas, University of the Americas.
    Master's degree in Taxation, Faculty of Economics and Business, University of Chile. Certified Public Accountant, University of the Americas. Professor at the Faculty of Engineering and Business, University of the Americas.
  • Verónica Pizarro Torres, University of Chile
    PhD in Business Administration, Autonomous University of Madrid, Spain. Associate Professor, Department of Management Control and Information Systems, Faculty of Economics and Business, University of Chile, Diagonal Paraguay 205-257, Santiago, Chile. vpizarro@fen.uchile.cl https://orcid.org/0009-0003-5078-9265
  • Digna Azúa Álvarez, Pontifical Catholic University of Valparaíso
    PhD in Management Sciences, Université Paris IX Dauphine, Paris, France. Adjunct Professor, School of Business, Faculty of Economics and Administrative Sciences, Pontifical Catholic University of Valparaíso, Avda. Brasil 2830, 6th floor, Valparaíso, Chile. digna.azua@pucv.cl https://orcid.org/0000-0002-4055-9066

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Published

2026-04-07

Issue

Vol. 15 No. 1 (2026)

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How to Cite

Puentes Rojas, V. ., Pizarro Torres, V. ., & Azúa Álvarez, D. (2026). SERVICE LEARNING IN A CHILEAN UNIVERSITY IN THE AREA OF ​​TAXATION: CHARACTERISTICS AND EXPECTATIONS OF COMMUNITY PARTNERS. Revista De Investigación Aplicada En Ciencias Empresariales, 15(1). https://doi.org/10.22370/riace.2026.15.1.5553

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