An Approach to Social Factors in the Preparation of the Social Balance in the Mexican Cooperative Sector of Savings and Loans

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DOI:

https://doi.org/10.24142/rvc.n21a7

Keywords:

Corporate social responsibility, Social balance, Cooperative savings and loans, Social factors

Abstract

The main goal of the work discussed in this paper was to assess the incidence of social factors in the preparation of the social balance in the Mexican cooperative sector of savings and loans. It is recognized that, as a part of the social economy, this sector plays an important role in the fight for financial and social inclusion in the country. However, the social balance is rarely prepared by these organizations, ignoring the social factors that influence this problem. A mixed approach methodology was applied to carry out the study. As a result, it was possible to verify the existence of (communicational, knowledge, and alliances kinds, among others) social factors that help or stop the preparation of the social balance in this sector.

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Published

2020-05-30

How to Cite

Cobián Puebla, A., & Campos López, S. E. (2020). An Approach to Social Factors in the Preparation of the Social Balance in the Mexican Cooperative Sector of Savings and Loans. Revista Visión Contable, (21), 102–119. https://doi.org/10.24142/rvc.n21a7

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Articles