Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano

Both in practice and in academia, the contradiction between the social function performed by the Mexican savings and loan cooperative sector as a participant in the country's social economy and the almost non-existent practice of presenting non-financial information to its stakeholders is recog...

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Main Authors: Cobián Puebla, Áaron, Rosales Adame, Jesús Juan, Fernandez Andrés, Ana del Carmen
Format: Article
Language:Spanish
Published: 2021
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8379856
Source:Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 831-855
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 831-855
language
Spanish
topic
social balance sheet
indicators
savings and loan cooperative sector
sectoral
balance social
indicadores
sector cooperativo de ahorro y préstamo
sectorial
balanço social
indicadores
setor cooperativo de poupança e empréstimo
setor
spellingShingle
social balance sheet
indicators
savings and loan cooperative sector
sectoral
balance social
indicadores
sector cooperativo de ahorro y préstamo
sectorial
balanço social
indicadores
setor cooperativo de poupança e empréstimo
setor
Cobián Puebla, Áaron
Rosales Adame, Jesús Juan
Fernandez Andrés, Ana del Carmen
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
description
Both in practice and in academia, the contradiction between the social function performed by the Mexican savings and loan cooperative sector as a participant in the country's social economy and the almost non-existent practice of presenting non-financial information to its stakeholders is recognized. In this context, the objective of this study was to design a system of indicators for the preparation of the Social Balance Sheet in this sector of the Mexican social economy. The research carried out corresponded to a non-experimental mixed approach, where the Prisma methodology was applied with the content analysis technique, together with expert methods, the questionnaire technique and descriptive statistics. The main result achieved was the design of 91 indicators contextualized to the sector under study, which endorsed the need for a sectoral approach in its design to enable comparability and the implementation of common strategies for savings and loan cooperatives in Mexico, simultaneously with a classification of the proposed indicators into mandatory, complementary and optional in order to contribute to the achievement of the necessary flexibility of the proposal made.
format
Article
author
Cobián Puebla, Áaron
Rosales Adame, Jesús Juan
Fernandez Andrés, Ana del Carmen
author_facet
Cobián Puebla, Áaron
Rosales Adame, Jesús Juan
Fernandez Andrés, Ana del Carmen
author_sort
Cobián Puebla, Áaron
title
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
title_short
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
title_full
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
title_fullStr
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
title_full_unstemmed
Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicano
title_sort
indicadores del balance social cooperativo para el sector de ahorro y préstamo mexicano
publishDate
2021
url
https://dialnet.unirioja.es/servlet/oaiart?codigo=8379856
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1730386997806104576
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dialnet-ar-18-ART00015257562022-04-16Indicadores del Balance Social Cooperativo para el sector de ahorro y préstamo mexicanoCobián Puebla, ÁaronRosales Adame, Jesús JuanFernandez Andrés, Ana del Carmensocial balance sheetindicatorssavings and loan cooperative sectorsectoralbalance socialindicadoressector cooperativo de ahorro y préstamosectorialbalanço socialindicadoressetor cooperativo de poupança e empréstimosetorBoth in practice and in academia, the contradiction between the social function performed by the Mexican savings and loan cooperative sector as a participant in the country's social economy and the almost non-existent practice of presenting non-financial information to its stakeholders is recognized. In this context, the objective of this study was to design a system of indicators for the preparation of the Social Balance Sheet in this sector of the Mexican social economy. The research carried out corresponded to a non-experimental mixed approach, where the Prisma methodology was applied with the content analysis technique, together with expert methods, the questionnaire technique and descriptive statistics. The main result achieved was the design of 91 indicators contextualized to the sector under study, which endorsed the need for a sectoral approach in its design to enable comparability and the implementation of common strategies for savings and loan cooperatives in Mexico, simultaneously with a classification of the proposed indicators into mandatory, complementary and optional in order to contribute to the achievement of the necessary flexibility of the proposal made.Tanto na praxe como na academia, é reconhecida a contradição entre a função social da cooperativa mexicana de poupança e empréstimo como participante da economia social do país e a prática quase inexistente de apresentar informações não financeiras a seus participantes. Neste contexto, o objetivo deste estudo foi desenhar um sistema de indicadores para a elaboração do Balanço Social neste setor da economia social mexicana. A pesquisa realizada correspondeu a uma abordagem mista não-experimental, onde a metodologia Prisma foi aplicada com a técnica de análise de conteúdo, juntamente com métodos especializados, a técnica de questionário e estatística descritiva. O principal resultado alcançado foi a concepção de 91 indicadores contextualizados para o setor em estudo, onde foi endossada a necessidade de uma abordagem setorial em sua concepção para permitir a comparabilidade e a implementação de estratégias comuns para cooperativas de poupança e empréstimo no México, simultaneamente com uma classificação dos indicadores propostos em obrigatórios, complementares e opcionais, a fim de contribuir para a obtenção da necessária flexibilidade da proposta feita.Tanto en la praxis como en la academia, se reconoce la contradicción existente entre la función social que realiza el sector cooperativo de ahorro y préstamo mexicano como partícipe de la economía social del país y la práctica casi nula de exponer información no financiera a sus grupos de interés. En este contexto, el estudio que se presenta tuvo como objetivo diseñar un sistema de indicadores para la elaboración del Balance Social en este sector de la economía social mexicana. La investigación realizada correspondió a una no experimental de enfoque mixto, donde se aplicó la metodología Prisma con la técnica de análisis de contenido, conjuntamente con métodos de expertos, la técnica de cuestionario y la estadística descriptiva. El principal resultado alcanzado fue el diseño de 91 indicadores contextualizados al sector objeto de estudio, donde se refrendó la necesidad de un enfoque sectorial en su diseño que posibilitara la comparabilidad y la implementación de estrategias comunes para las cooperativas de ahorro y préstamo en México, simultáneamente con una clasificación de los indicadores propuestos en obligatorios, complementarios y opcionales en aras de contribuir al logro de la necesaria flexibilidad de la propuesta realizada.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8379856(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 3, 2021 (Ejemplar dedicado a: septiembre-diciembre), pags. 831-855spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. 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