Abstract

LUQUE, Arturo; PENAHERRERA, Jaqueline  and  ORDONEZ, Jaime. COMPARISON OF THE RESULTS OF THE SOCIAL BALANCE SHEET AS A MANAGEMENT TOOL: THE CASES OF CACEC AND CHIBULEO. Revista Chakiñan [online]. 2019, n.7, pp.104-117. ISSN 2550-6722.

Despite being very ancient, cooperativism is adaptative and submits such a world of possibilities. Within Ecuadorian instance, credit unions have headed great portion of the savings and credit area reaching to spreading by coming into sight new organizations, functionalities and services. Performing public control activities over credit unions, the Popular and Solidarity Economy Superintendence has set different requirements to meet, among which the elaboration of a Social Balance. Its implementation has led to growth of different tools and discrepancy among analysis. In this context, Social Balance application results on CACEC and Chibuleo credit unions are examined. A case study is carried out, analysing its contradictions and functionalities in phases like: information analysis; performance assessment to cooperative mission in relation to its social responsibility processes and indicators making for each cooperative premise. It is concluded that the indicators’ system is capable enough to assess to what extent the financial institution fulfills its mission and to show the correlation level by the results gotten once the corrective plans have been implemented.

Keywords : cooperativism; indicators; social balance; social responsibility.

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