Contabilidad y Auditoría

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Author: search.filters.author.Pérez Cárdenas, Marcela Gabriela

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    Las finanzas populares como impulso de los valores y principios en la economía social y solidaria en las cooperativas de ahorro y crédito del segmento 1 de la zona 3 del Ecuador
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Pérez Cárdenas, Marcela Gabriela; DT - Coba Molina, Edisson Marcelo
    Through studies conducted it has been determined that the social economy comes in the wake of the need for workers to enforce their rights by inequalities presented in these decades. After such an initiative, the growth of cooperatives begins in various fields and credit cooperative in Germany is created, the aim of this was the granting of loans to the rural sector. But over time the cooperatives decide not to apply the social economy and focus on the accumulation of money due to the capitalist and competitive environment they develop. In our country there is a regulator called SEPS the same as trying to regulate the fulfillment of social responsibility and is this where our research comes to corroborate the correct implementation and enforcement of social responsibility focused on the values and principles in the financial part of cooperatives. It has been determined that there is no proper implementation of social responsibility, on the contrary in the European sector as discussed in Latin America is increasingly spreading and being trend the social economy in all entities, helping their cooperative image a controlling influence in the community where it develops this being measured with established social financial Indicators to make improvements and monitor their proper development. In light of the analysis conclusions about the correct application of cooperative principles and social values applied correctly in its popular finance are obtained.