Resumo

MAYORGA DIAZ, Mónica Patricia; MASABANDA BALTAZAR, Ángel Vinicio; GARCES PICO, Arturo Fernando  e  TOAZA TIPANTASIG, Silvia Elizabeth. Examining the Social Aspect of the Ecuadorian Social and Solidarity Finance System. Cofin [online]. 2019, vol.13, n.2, e15.  Epub 07-Out-2019. ISSN 2073-6061.

Social and Solidarity Finance System of Ecuador is composed of Savings and Credit Cooperatives, benefit societies, community banks, and savings banks acting as financial and non-financial intermediaries. As a result, it is necessary to analyze whether or not planning tools including the examination of the social aspect are used, which assess such things as cooperative identity, institutional philosophy, corporate social responsibility, budget planning, and social intervention. For this, reports written by control agencies were taken as primary and secondary sources in this work. Furthermore, taking into account these organizations’ reality, it is also necessary to establish whether or not, in addition to best financial practices, best practices in social management are adopted which contribute to the identification of cooperativism in its social and economic context.

Palavras-chave : social management tools; methodologies; planning; principles; policies..

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