The Principle of “equal economic participation” and methods of allocation of surplus in cooperative associations, case studies for the area of construction

Authors

  • Oscar Flores Universidad Centroccidental Lisandro Alvarado
  • Carmen Gordillo Universidad Centroccidental Lisandro Alvarado
  • Eunice Bastidas Universidad Centroccidental Lisandro Alvarado

Keywords:

principle, cooperative, methods of distribution

Abstract

This research was aimed to analyze the general principle of "Equal Economic Participation" to see the practical application of the methods of distribution of surplus in the cooperative associations, through case studies for the construction area. To achieve these objectives it is fundamental a qualitative approach, with a descriptive type and documentary design. Three cooperatives were established as units of analysis, located in the west area of Iribarren County of the city of Barquisimeto, Lara State, intentionally selected, as a collection technique, open and comprehensive answers were applied that allowed to obtain information from the main actors/protagonists of cooperative associations. The analyses of the results are organized according to data on the instrument to collect data. Finally conclusions and recommendation were presented to be considered by members of cooperative associations in the implementation of this principle

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Author Biographies

Oscar Flores, Universidad Centroccidental Lisandro Alvarado

Bachelor of Administration from the Universidad Centroccidental Lisandro Alvarado.
E-Mail: floresoscar@Hotmail.com

Carmen Gordillo, Universidad Centroccidental Lisandro Alvarado

Bachelor of Business Administration
Lisandro Alvarado.
E-Mail: Gordicarmen@Hotmail.com

Eunice Bastidas, Universidad Centroccidental Lisandro Alvarado

PhD in Accounting. University of Valencia -
Spain. Professor at the Universidad Centroccidental
Lisandro Alvarado.
E-Mail: Eunicebastidas@ucla.edu.ve

References

García, Muller A. 2002. Un Análisis de la Nueva Ley Especial de Asociaciones Cooperativas, Cayapa, Revista Venezolana de Economía, año 2 No. 3, Universidad de los Andes, Mérida – Venezuela.

Hernández, R. 2007, Incidencia del cumplimiento de los Principios en los anticipos Societarios en los excedentes y en el reparto de dichos excedentes de las empresas cooperativas dedicadas al área de la construcción y que laboran en la zona oeste del Municipio Iribarren de la ciudad de Barquisimeto, Estado Lara, en el año 2006, Maestría en Contaduría, Mención Costo.

Ley especial de Asociaciones Cooperativa, (LEAC), Gaceta Oficial No. 37.285, del 8-09-2001.

Morgado, J, 2005. Contabilidad aplicada a las Asociaciones Cooperativas, Editores Vadell Hermanos.

Published

2009-06-30

How to Cite

Flores, O., Gordillo, C., & Bastidas, E. (2009). The Principle of “equal economic participation” and methods of allocation of surplus in cooperative associations, case studies for the area of construction. Teorías, Enfoques Y Aplicaciones En Las Ciencias Sociales, 1(2), 65-84. Retrieved from https://revistas.uclave.org/index.php/teacs/article/view/2664