Tendencias en la gestión de empresas sin ánimo de lucro. Caso: Cooperativas.

Abstract

This work presents findings from three cooperatives, selected as typical, among many case studies from previous research work by its authors as well as from the present one, to identify advances in knowledge among this type of actors in the social and solidarity economy in Colombia. This work deals with categories in the economic, social and administrative spheres, from a managerial perspective that takes into account the theoretical and doctrinal influences, along with their effects on, and the contexts of, the subjects. The article addresses the question: What are the main doctrinal and theoretical trends that support current and future administrative management by cooperative actors as an economic pillar of the solidarity system in Colombia? The work goes on to look at the materialized values as well as the practices that become historical trends of the movement. The characterization contained in the law whose purpose is to provide nature with recognition along with legal standing, in addition to the materialization of doctrine in its practices, proposes its fundamental bases. The study does not present conceptually universalized or globalizing results, but rather, by applying a phenomenological method, aims from the specificity and reality of the phenomenon to induce and compare those reflections.