Contabilidad y Auditoria

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Author: search.filters.author.González Beltrán, Edwin Andrés

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    El balance social como instrumento de información del compromiso social y su cumplimiento por parte de las Cooperativas de Ahorro y Crédito del cantón Patate, en el período 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) González Beltrán, Edwin Andrés; DT - Medina Salcedo, Héctor Rafael
    The present research work is a theoretical and practical contribution that analyzes the social balance as an instrument of information of social commitment and its compliance, as the social balance becomes a mandatory report to be Presented along with its other management reports, has created a series of problems within the cooperative sector, so arises the need to have an information system that clearly reflects the actions carried out by a cooperative for the joint development of the community where it carries out its activities . Another question is born to be analyzed, if the social balance meets the expectations, in addition to reflect the information requested by the Superintendency of Popular and Solidarity Economy, is a tool that expresses this information for the interest groups of the cooperatives in a clear and to generate well-being in the community. For this study, we had the help of managers and members of the Cooperative Savings and Credit OSCUS Ltda. Of the canton Patate province of Tungurahua, thanks to the information provided, it was possible to conclude that the social balance is made by SEPS provision and not as a practice to keep your stakeholder informed about your level of social commitment. In the end, it is proposed to use a tool to help solve this problem.