Abstract

REYES MALDONADO, Nydia Marcela  and  CHAPARRO GARCIA, Fernando. Propuesta de publicación de información financiera y social para las instituciones prestadoras de servicios de microcrédito. Cuad. Contab. [online]. 2010, vol.11, n.29, pp.367-393. ISSN 0123-1472.

Microfinance institutions have two ambits that must be combined to be successful, the financial and social; the financial ambit, to provide services to underprivileged groups without afecting their financial performance and the social, through the fulfllment of its objective of improving the quality of life for its customers. It is vital to include mechanisms to monitor the compliance with these aspects, consequently, the objective of this work is to propose financial and social disclosure, through a literature review of the characteristics of the microfinance sector, making it possible to evaluate the two dimensions of these institutions, which contributes to improving transparency and obtain the benefits derived from it. The result is a guide that ofers three types of disclosure: overview of the institution, information on financial performance and social performance information.

Keywords : Information disclosure; microfinances; social performance; financial performance; Microfinance; Financial countable information; Bibliographic analysis.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )