Purpose: The objective of this research is to analyse the affective organizational commitment in cooperatives in Ecuador. This was done by adapting and testing a measurement scale based on the one-dimensional model proposed by Porter.Design/methodology/approach: Field work was carried out, with a structured questionnaire being given to a significant sample of workers in Ecuadorian cooperatives (2,499 employees and heads of department). The scale was adapted through a structural equation model.Findings: The results show that the adaptation of the measuring scale for affective organizational commitment using a one-dimensional vision is consistent for the cooperative sector. In addition, the analysis of the socio-demographic variables and the work position show that some of them have a statistically significant relationship with organizational commitment.Practical implications: The proposed scale can contribute to the management of human capital in cooperatives in Ecuador. It can also be used as a tool to support the national agency in charge of the cooperative sector in this country (Superintendencia de Economía Popular y Solidaria, “Superintendency of Popular and Solidarity Economy”). By applying this tool, social economy organizations in Ecuador can measure the level of their employees' affective commitment with the institution they work in. Using the results, the people in charge and the leaders of the organization shall be able to introduce strategies to develop this organizational variable that is crucial for the proper management of human resources and, therefore, to help to obtain the institutional purposes.Originality/value: This research project presents a measuring tool that can discover the unique features of the cooperative sector in a developing country such as Ecuador as it provides a special framework for managing human resources in this sector. Additionally, in a cooperative organization many employees have different roles in the same company. This tool can be adapted for other kinds of cooperatives with different activities (financial and non-financial activities) in different sectors.

This research has the aim of analysing corporate sustainability dimensions in the cooperativism of a developing country such as Ecuador by means of a valid and reliable measuring scale. These institutions, as part of the social economy, should be focused on a balance among the economic, social and environmental aspects, which are the central axis of corporate sustainability. The literature review and analysis led to the development of a research questionnaire that was applied to 2042 people, among them managers, employees and members of the Ecuadorian cooperatives. In order to validate the dimensional structure and consistency of the scale, an exploratory factorial analysis was performed, followed by a confirmatory analysis using structural equations. The results show a consistent measuring scale based on the traditional dimensions of corporate sustainability (economic, social and environmental) and also presenting a new dimension of corporate identity.

Corporate social responsibility (CSR) and corporate sustainability have been subject to wide academic debate in recent times. However, publications that connect both constructs in most parts are clearly theoretical. The aim of this work is to analyse the possible relationship between corporate social responsibility and corporate sustainability in Ecuadorian co-operatives. These approaches lead to focusing this study on the perceptions of internal and external stakeholders. For this, a sample of 2,042 individuals from these social economy institutions was used. Various covariance-based structural equation modelling (CB-SEM) examples were developed in order to determine the effect of the dimensions of the CSR within the dimensions of corporate sustainability. The main findings of this research allowed for the determination that there is a positive and statistically significant correlation between the dimensions of these constructs. In any case, within the relationships of the four CSR dimensions identified (economic, legal, ethical and philanthropic), the greatest link among them with the social dimension of corporate sustainability is highlighted. This model explains 30.2% of the variance of this dimension. Specifically, its link with the economic dimension (γ = 0.27, p < 0.001) and the legal dimension (γ = 0.11, p < 0,001) of CSR stands out.

Internal control and financial management are essential aspects for the effective operation of small and medium-sized enterprises (SMEs), as well as for ensuring transparency in their financial activities and long-term viability. This study aims to determine the state of internal control and financial management in service-sector SMEs in the Manta Canton, located in the province of Manabí. To achieve this, the COSO III model was used to adapt the research questionnaire, analyzing key variables such as internal control, strategic planning, cash flow management, and operational efficiency. The results indicate that companies that more effectively implement internal controls, including accounting systems and information management, tend to show better performance in decision-making and financial management. This study highlights the need to strengthen internal controls, particularly in the formalization of internal regulations and policies, in order to enhance the competitiveness and sustainability of SMEs in an uncertain economic context

El presente estudio analiza los factores clave y desafíos para la implementación de la contabilidad tridimensional en las PyMEs turísticas de Manabí, mediante la validación y aplicación de un instrumento de medición. Los resultados evidencian la fiabilidad de la escala planteada, así como el limitado conocimiento y adopción de esta práctica contable en el sector, lo que a su vez refleja una brecha entre los requisitos regulatorios y las mejores prácticas contables para la sostenibilidad en el sector turístico. Se empleó un cuantitativo, mediante la aplicación de encuestas a una muestra representativa de las PyMEs turísticas de Manabí. Este enfoque permitió comprender integralmente los factores que influyen en las prácticas contables y su impacto en la sostenibilidad. El estudio concluye que es fundamental implementar políticas públicas que impulsen la adopción de prácticas contables sostenibles, alineando las regulaciones con objetivos de responsabilidad ambiental y social en la industria turística de Manabí