Diseño de un modelo de gestión para la liquidación forzosa de cooperativas de ahorro y crédito bajo el control de la Superintendencia de Economía Popular y Solidaria, para el período 2013 – 2017

Abstract

During the past several years, the cooperative sector has been given great priority in order to increase its visibility and differentiate it from other economic sectors. One sign of this trend is the passage of the Fundamental Law of the Popular Economy of Solidarity, which normalizes the popular and community sector, and specifically within it, the popular and community-based financial sector, composed mostly of credit unions that previously performed unsatisfactorily because they did not adopt the management and control models of other financial institutions. Nevertheless, once a government agency for controlling this sector embraced the style and logic of the cooperative movement and the popular economy of solidarity, the agency had to begin to make adjustments to the manner in which the abovementioned credit unions were managed and controlled. Within these control changes, the agency began to liquidate those credit unions that were badly managed, at times mandating their closure. The goal of this study is to develop a model for managing the forced liquidation of institutions within the popular and community-based financial sector. As part of this model, I have established a diagnostic method to evaluate how the current liquidations are carried out. These liquidations show a high level of variability in managing specific situations, due to the differing conditions of the local environment in which liquidations are ordered. Therefore, it is necessary to develop a management model in which the process of forced liquidation conforms to the timetable established by the Law and is carried out in an orderly and flexible way.