Factores que inciden en el proceso de quiebra de las COAC desde el enfoque de los usuarios perjudicados

Abstract

Abstract:At present time there is very little attention given to the subject of bankruptcy and shutdown of Cooperatives for Savings and Credit, that is why this paper for my diploma has the objective of determining the facts that lead to the bankruptcy of these cooperatives from the point of view of the affected clients in Loja (a province) for the 2014-2018 period. The focus of this research is both exploratory and descriptive. To this purpose is worked with three hundred and eighty interviews through which is identified the administrative and operative fields as the main causes of bankruptcy (this includes wrong administrative process, lack of competence in the job and leadership of chief executives, wrong business strategies, wrong handling of risk and fraud). On the other hand, this study shows that 31% of the sixteen cooperatives are affected by embezzlement, causing them a $ 15 million damage.