Publication: Cero excedentes cooperativos para máximos beneficios a los asociados
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Date
2021
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Corporación Universitaria Remington
Abstract
El objetivo general de la presente investigación se basó en analizar la eficacia del modelo cero excedentes en la entidad Cooperativa Coopaguaduales para maximizar los ingresos de los asociados. El trabajo se sustentó bajo las teorías de Vallina (2010), Clavijo et al. (2016), Mora (2014), entre otros. Metodológicamente, la investigación fue inductiva e hipotética, utilizando como técnica de recolección de datos la encuesta con el apoyo de un cuestionario estructurado que se aplicó a los asociados de la Cooperativa Coopaguaduales, ubicada en el Municipio de Frontino, Antioquia, Colombia. La validez se realizó mediante el juicio de expertos y los datos fueron analizados mediante el análisis cualitativo, el cual permitió concluir que los asociados tienen una percepción positiva frente al modelo de cooperativas de cero excedentes, en efecto, la investigación demostró que la Cooperativa Agropecuaria de Guaduales logró solucionar el problema de empleo a 25 familias campesinas del Municipio de Frontino desde el año 1998 hasta la actualidad de manera ininterrumpida, en donde los ingresos recibidos por los asociados trabajadores fueron considerablemente superiores a los trabajadores de otras empresas con características similares en la zona.
This research study aimed to analyze how effective the zero surplus model was to maximize the income of the members of Cooperativa Coopaguaduales. The study relied on the theories of Vallina (2010), Clavijo et al. (2016), Mora (2014), among others. An inductive and hypothetical methodology was used and the survey was the data collection technique, which relied on a structured questionnaire applied to the members of Cooperativa Coopaguaduales, located in the municipality of Frontino (Antioquia, Colombia). For establishing validity expert judgment was used and the data were analyzed through qualitative analysis, which let to conclude that the members have a positive perception of the zero surplus cooperative model. The research indeed showed that Cooperativa Agropecuaria de Guaduales managed to uninterruptedly solve the unemployment problem for 25 farming families in Frontino from 1998 to the present. The income received by the cooperative members was considerably higher than the income received by the salaried workers of other companies with similar characteristics in the area.
This research study aimed to analyze how effective the zero surplus model was to maximize the income of the members of Cooperativa Coopaguaduales. The study relied on the theories of Vallina (2010), Clavijo et al. (2016), Mora (2014), among others. An inductive and hypothetical methodology was used and the survey was the data collection technique, which relied on a structured questionnaire applied to the members of Cooperativa Coopaguaduales, located in the municipality of Frontino (Antioquia, Colombia). For establishing validity expert judgment was used and the data were analyzed through qualitative analysis, which let to conclude that the members have a positive perception of the zero surplus cooperative model. The research indeed showed that Cooperativa Agropecuaria de Guaduales managed to uninterruptedly solve the unemployment problem for 25 farming families in Frontino from 1998 to the present. The income received by the cooperative members was considerably higher than the income received by the salaried workers of other companies with similar characteristics in the area.
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Keywords
cooperativism, cooperative surpluses, cooperativismo, sustainability, excedentes cooperativos, cooperative work, sustentabilidad, trabajo asociado, Social economy, Economía social
Citation
Guzmán Marín, R. J. (2021). Cero excedentes cooperativos para máximos beneficios a los asociados. Accounting and Management Research, 1(1), 1–14. https://doi.org/10.22209/amr.v1n1a06