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During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

Strategic management researchers in Europe challenged the historical concern of the field with economic performance. As a result corporate social responsibility (CSR) has been transformed into a key strategic issue. Given the large amount of social problems in Latin America, much of them related to the large amount of foreign direct investments inflows over the last decade, the growing literature on strategic corporate social responsibility (SCSR) produced in the US has been reproduced in the region by consulting firms, big corporations firms and strategic management researchers. Drawing upon critical arguments of Latin American scholars on the dominance of the US literature in the region and on problematic outcomes of the large amount of foreign direct investments inflows this paper develops a critical analysis on the so‐called SCSR. The vantage point construed by big corporations within the fields of strategic management and organization studies, the increasing dependence of the field of strategic management on corporate resources, and the decreasing power of the state and civil society in relation to big corporations are pointed out as key issues for the development of a critical approach on SCSR in Latin America. In the end the author argues that the responsibilities of big corporations, especially in Latin America, are too important to be addressed only by the field of strategic management.