Contabilidad y Auditoria

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Author: search.filters.author.Gualancañay Ilbay, Janneth AnaSubject: search.filters.subject.SECTOR COOPERATIVISTA

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    Balance Social como herramienta de medición y control de la Responsabilidad Social en el sector cooperativista de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Gualancañay Ilbay, Janneth Ana; DT - Paredes Cabezas, Maribel del Rocío
    The Cooperative sector is now one of the fundamental pillars of the country's economy, although these institutions are considered as social economy companies, they must have an information system that allows them to make transparent their activities in the welfare of their Interest groups, in the present research work is analyzed the "Social Balance as a tool for measuring and controlling Social Responsibility in the Cooperative Sector of the city of Ambato," this problem is affected by non-compliance with the legal regulations issued By the Superintendency of Popular and Solidarity Economy, which affects the image of the Cooperative Sector, resulting in the lack of sense of membership of the partners, mainly due to non-compliance with cooperative principles and institutional values. Based on the above, it is pertinent to carry out an analysis on the importance of the Social Balance as a management tool for the complete delivery of the Management reports, through which it will be possible to evaluate through three areas the management of Social Responsibility applied by the Cooperatives Of Savings and Credit since they are main actors in social activities and especially in the economic area, but there is no concern for the environmental care. As research modality has been chosen field research, bibliographical and documentary are a mixed approach and the results were obtained from the application of a questionnaire addressed to the Directors and Partners. Finally, it is recommended to take an adequate control of all social, economic and environmental activities carried out by the Savings and Credit Cooperatives through the Social Balance, thus fulfilling their Social Responsibility.