Contabilidad y Auditoría

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    Balance social como requerimiento de la norma ISO 26000 para la empresa Halleycorporación C.L. perteneciente al cantón Ambato provincia de Tungurahua
    (2021-04) Andrade Barona, Carolina Victoria; DT - Sánchez Sánchez, Rubén Mauricio
    La normativa ISO 26000 nace para ayudar a organizaciones de todo tipo, sea del sector público o privado, a ser más responsables socialmente. Esta norma internacional tiene como objetivo orientar a las organizaciones y contribuir con el desarrollo sostenible. La población mundial es más consciente de la importancia y relevancia de realizar actividades económicas y sociales que sean sostenibles a lo largo del tiempo, a su vez, compatibles con la conservación de los ecosistemas, con la equidad social y con una correcta gobernanza administrativa, por lo que la presión social ha sido de decisiva a la hora de elaborar esta norma. Para las empresas ecuatorianas y del mundo entero la sostenibilidad de los negocios significa no solo el suministro de bienes y servicios que satisfagan las necesidades del cliente, sino también operar de una manera socialmente responsable. La presión para llevar a cabo todo lo mencionado anteriormente proviene de los clientes, consumidores, gobiernos, asociaciones y el público en general. Al mismo tiempo, lideres con visión a futuro reconocidos a nivel mundial, afirman que el éxito duradero debe basarse en prácticas de negocio creíbles y en la prevención de actividades de riesgo, tales como la contabilidad fraudulenta y la explotación laboral. Como resultado del proyecto integrador realizado, se evidencia el aporte significativo que brindaría, la aplicación de esta normativa al sector empresarial, principalmente a la empresa en estudio que es Halleycorporación C.L., específicamente a los resultados que se deben alcanzar por en cuestión de cultura social, proceso que fortalecerá y contribuyan al cumplimiento de las políticas definidas en el actual Plan Nacional de Desarrollo, también denominado Plan Nacional del Buen Vivir y a las leyes del país.
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    El impacto de la responsabilidad s ocial en el respeto de los intereses de sus trabajadores dentro del marco de la ISO 26000: Un estudio al sector calzado de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2018-03) Tisalema Bravo, Carmen Mercedes; DT - Tapia Panchi, Erika Paulina
    The project tries to evaluate the level of Social Responsibility that each company in the footwear sector of Tungurahua has with respect for the interests of its workers through the application of the ISO 26000 standards. The use of social responsibility practices has been notorious in recent years especially in manufacturing companies of Tungurahua with 80% of the footwear sector and the high degree of involvement with its stakeholders (Owners, Suppliers, Consumers and Workers) this makes companies aware of the consequences of their activities in welfare and environmental improvement avoiding ethical problems within the company that harm the growth of the same. The investigation of this problem was carried out in order to identify the impact of applying Social Responsibility norms in the companies of the footwear sector, allowing to identify the benefits and barriers they find when implementing activities of this nature in their companies in the welfare of their workers, to which was feasible the study of the five dimensions of Social Responsibility: Economic, Legal, Ethical, Environmental and Social; Hand in hand with the fundamental subjects of ISO 26000, from the perspective of the workers, the section of Human Rights and Labor Practices was investigated.
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    El impacto de la Responsabilidad Social en el respeto de los intereses de sus propietarios dentro del marco de la ISO 26000: Un estudio al sector calzado de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2018-03) Rugel Chaguamate, Yoselyn Alejandra; DT - Tapia Panchi, Erika Paulina
    The present research work focused on the study of two variables, on the one hand Social Responsibility which is understood as the active and voluntary contribution by organizations to the social improvement and protection of the environment. It is also considered as a business strategy to have a competitive advantage in the market, what organizations seek with the implementation of social responsibility is to become sustainable companies and thus achieve respect the interests of the owners, this being the other variable of study which is very important since the owners are considered as investors who contribute capital to the company so that it can work. This investigation was carried out for the interest of knowing if companies in the footwear sector when implementing Social Responsibility are respecting the interests of their owners. This research is considered a field study, which through the application of a survey could demonstrate the dimensions of social responsibility applicable in companies in the footwear sector and the level of responsibility that exists.
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    El impacto de la responsabilidad social en el respeto de los intereses de sus proveedores dentro del marco de la ISO 26000: Un estudio al sector calzado de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-02) Cobo Peñafiel, Estefanía Eloísa; DT - Tapia Panchi, Erika Paulina
    This research project seeks to guide companies in the footwear sector of Tungurahua on the impact of Social Responsibility in respecting the interests of their suppliers within the framework of ISO 26000, whose approach is to identify the economic, social, ethical, legal and environmental issues so that we can give value to the stakeholders, which are the key to business development. In addition, Social Responsibility is directly linked to interest groups, one of them being suppliers, whose purpose is to help footwear companies to keep their consumers satisfied, as they provide good quality and affordable prices. This means that if companies incorporate Social Responsibility as part of their obligations, taking into account society and the environment, they will benefit from an improvement in corporate image. It was also noted that the impact of Social Responsibility in respecting the interests of their suppliers was positive, due to the correlation that exists between the dimensions of Social Responsibility; and therefore the hypothesis is accepted.