Cooperative Social Balance from a Social Accounting Perspective

Abstract

Objective: To provide a concept of social balance in the Mexican cooperative savings and loans sector based on the state of the art in social accounting and social balance.

Methods: This is a qualitative non-experimental study based on the review method of journal articles referring to social accounting and social balance, which enabled objective and valid systematization of the main logical trends in the historical evolution of accounting, and development of social accounting depending on social balance, through observation and collection of information from different sources, as well as its interpretation and analysis.

Main results: The definition of social accounting based on the evolution of the concept since it was first stated, and the definition of social balance in the Mexican cooperative savings and loans sector, and its main features.

Conclusions: The absence of a consolidated theoretical set in this area that not only involves social accounting, but also social balance. The identification of social balance in this context, as a stage of voluntary social accounting, and the utilization of three strategic axes for concept design.