The audit of social administration (AGSC). Methodological proposal for its application in cooperative companies
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Abstract
Nowadays in agricultural cooperative companies, the evaluation activities and inspection are framed in audit processes according to their economic-financial acting, because don't have a methodology for applying Social Administration Audit that contributes to the control elevation and consequently to the use of resources dedicated to the execution of their Social Responsibility.
This article explains the bases for a methodology proposal that facilitates the execution of Social Administration Audits (AGS) in cooperative companies, with the objective of evaluating the administration that they develop the same social order.
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References
Alfonso P. y Díaz T. (2002) La Educación Cooperativa. Regla de Oro del Cooperativismo.
Alfonso, J.L. (2008). Modelo de Gestión de la Responsabilidad Social Cooperativa Directa. Estudio de caso: Cooperativa de Producción Agropecuaria “Camilo Cienfuegos”. Pinar del Río. Tesis doctoral no publicada, Universidad de Pinar del Río, Cuba.
Alfonso, J.L. (2008). Modelo de Gestión de la Responsabilidad Social Cooperativa Directa. Estudio de caso: Cooperativa de Producción Agropecuaria “Camilo Cienfuegos”. Pinar del Río. Tesis doctoral no publicada, Universidad de Pinar del Río, Cuba.
Reas Euskadi (2011). La economía solidaria en Euskadi: Indicadores de Auditoría Social. Recuperado de: www.economiasolidaria.net.reaseuskadi.
