Responsibility, administration and social balance in the cooperative companies

Main Article Content

Juan Luis Alfonso Alemán

Abstract

The Declaration of Values and Cooperative Principles approved in the General Assembly of the International Cooperative Alliance (ACI), taken place in Manchester in 1995 he responds to the demands that it demands the modern cooperative, amid an environment that he/she forces to the consolidation of their cooperative identity. In this declaration the seven principles that govern the operation of all the organizations that you/they conform the cooperative, included movement the Cuban Agricultural Cooperatives settle down, however it is valid to clarify that in the Cuban case our Legislation outlines eleven principles that in a way or another coincides in its content with the seven settled down by the ACI.

The execution of these principles demands from the cooperatives an instrument or evaluation mechanism that it considers so much its economic aspects as social. In their great one our majority organizations has instruments of economic administration that are shared by other managerial forms in many cases and they don't respond neither they contribute to the establishment of the cooperative ideal, to the consolidation of its true identity. It is for it that the cooperatives, in spite of its already grateful history and existence, they lack specifically in many places of mechanisms and administration methodologies cooperative. 

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How to Cite
Alfonso Alemán, J. L. (2013). Responsibility, administration and social balance in the cooperative companies. Cooperativismo Y Desarrollo, 1(2), 186–198. Retrieved from https://coodes.upr.edu.cu/index.php/coodes/article/view/61
Section
Original articles
Author Biography

Juan Luis Alfonso Alemán, Centro de Estudios sobre Desarrollo Cooperativo y Comunitario (CEDECOM). Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"

Doctor en Ciencias Económicas, Universidad de La Habana (2007). Subdirector del Centro de Estudios sobre Desarrollo Cooperativo y Comunitario de la Facultad de Ciencias Económicas de la Universidad de Pinar del Río. Directivo de la Red Latinoamericana de Cooperativismo. Miembro de la Sociedad Cubana de Cooperativismo. Profesor e investigador con amplia experiencia en la temática del cooperativismo. Obtuvo el Premio Nacional de la Academia de Ciencias de Cuba.

References

ABT, Clark. (1981). “Auditoría Social para la Gerencia” . México.

Araújo E., Jack, A. (1996) “La Contabilidad Social”. Santa Fé de Bogotá.

Ley # 95. Principios de las Cooperativas de Producción Agropecuaria y las Cooperativas de Crédito y Servicios. Gaceta Oficial de la República de Cuba.

Manchester. (1995). Principios Universales del Cooperativismo. Congreso de la Alianza Cooperativa Internacional.

Rodríguez, L. S. (1997). Balance Social de la Empresa.“Temas de Relaciones Públicas”. Medellín.

Rey, F. (1978). “Introducción a la Contabilidad Social”. París.

Rodríguez, E. (1997) “Responsabilidad social de la Empresa”. Medellín.

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