Publicación:

Sostenibilidad corporativa de la cooperativa de ahorro y crédito Crediflores mediante el control de gestión

Resumen

In a context of globalization and high business competitiveness, it is necessary to carry out management control within cooperatives as a set of good practices and as a tool for optimizing processes that involve recognition within the solidarity economy sector; However, it is not enough to speak of efficient management control for cooperatives; it must contribute to corporate sustainability, that is, management control is the path towards obtaining the ability to incorporate corporate sustainability into the intrinsic nature of entity for the subsequent achievement of organizational objectives. In this sense, the purpose of this research is to study the relationship between corporate sustainability and management control, orienting the results to the documentation of good management practices in the credit union Savings credits from a case study that is developed under a qualitative approach with an analytical and interpretive method taking into account the application of a survey and the revision of the information published on the website of the entity studied. The results obtained during this research have been diverse since good management practices have been identified, stories such as the optimization of operational processes through digital transformation and the implementation of SIAR (Comprehensive Risk Management System) in order to control and mitigate those risks to which the cooperative is exposed to minimize the risks that these would produce in the operation. On the other hand, and within these findings, it is worth highlighting the presentation of reports to both regulatory and administrative entities and their associates, projecting transparency and truthfulness, key principles of cooperativism. It is necessary to conclude that the Crediflores cooperative has a solid structure and a set of good business practices that not only generates trust among its members but also a competitive advantage in the market. It is currently recognized as a cooperative focused on the innovation of its processes and optimization of its resources that allow it to achieve corporate sustainability, guaranteeing its ongoing business until it meets the vision of its clients and associates.