Browsing by Author "Marcial Medina, Lorena Valeria"

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    El balance social y la toma de decisiones en la Cooperativa de Ahorro y Crédito Chibuleo en el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-09) Marcial Medina, Lorena Valeria; DT - Mayorga Abril, César Medardo
    This research work describes an audit model of the social balance of the “Cooperativa de Ahorro y Crédito Chibuleo”, during the social audit execution in 2015. Work papers were developed for the entity without putting aside normative aspects stipulated by the “Superintendencia de Economía Popular y Solidaria” for the social balance, in this way internal control failures were detected, as well as to determine through management indicators the compliance degree in the measurement of macro-dimensions. Based on the auditing techniques applied, it was possible to set out conclusions and recommendations summarized in the audit report which will guide the institution in achieving objectives and continuous improvement, especially in the decision making. This research work is made of six chapters which are closely related to the aforementioned entity. In Chapter I, the research problem is determined by structuring the theme with its delimitation, objectives, contextualization, prognosis and justification. In Chapter II, which corresponds to the theoretical framework, the research background was written, in which it was determined that the paradigm to be applied is the pragmatic one, the legal bases were identified and the related concepts were broken down. In addition, the respective hypothesis was proposed. In Chapter III, based on the analysis of the variables, it was determined that the research approach is mixed. Also, the population was established and the prestructured list of check-up, interviews and the research techniques for data compilation were designed. Through Chapter IV, the results of both instruments applied were analyzed and interpreted. In addition, the hypothesis was verified using the Triangulation of Qualitative Method called “Heideggerian Hermeneutics” and the “McNemar test”. In Chapter V, it was written the conclusions and recommendations of the results obtained with the instruments applied. It was concluded that the measurement of the components of the social balance was not complete, and it had repercussion in the decision making, for this reason it was recommended to execute a social audit. Finally, in Chapter VI corresponding to the proposal, the social audit was executed, which shows its results in the audit report.