Contabilidad y Auditoria

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Author: search.filters.author.Buenaño Palacios, Alina AlejandraSubject: search.filters.subject.COOPERATIVAS DE AHORRO Y CRÉDITO

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    El balance social como instrumento de evaluación de la responsabilidad social empresarial en las Cooperativas de Ahorro y Crédito del segmento 1 – zona 3
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Buenaño Palacios, Alina Alejandra; DT - Paredes Cabezas, Maribel del Rocío
    The present investigative work was realized to determine the existing relation between the elaborative form and presentation of the Social Balance and the completing of the Business Social Responsibility. But; is the Business Social Responsibility a publicity theme or an effective cultural practice? Along this study it is analized that although it is a complex theme and controversial, it is also very passionate, which means that the improvement process continues. Clearly, converting into a responsible institution has its challenges; however, understanding the need and the benefits of being such; it has increased the tendency to be involved in the theme, in search of sustainable development. This study focused on the Savings and Credit Cooperatives in Segment 1- Zone 3; the inquest was applied to the personnel in charge of elaborating the Social Balance, permitted to determine their grade of knowledge about Social Business Responsibility; on the other side, an observation sheet was realized to evaluate the quality of the information that Social Balance contains. The results obtained demonstrated that a relation certainly exists between the variables.