Gobierno cooperativo y desempeño financiero en las instituciones financieras de la economía popular y solidaria: una revisión narrativa

Carlos Germán Hidalgo Ulloa; Manuel Mesias Villacís Gamboa

doi:10.70577/asce.v5i3.1001

Authors

Carlos Germán Hidalgo Ulloa Investigador Independiente https://orcid.org/0009-0004-8258-2020
Manuel Mesias Villacís Gamboa Casa Editorial Sin Fronteras CESFRO https://orcid.org/0000-0002-2846-5235

DOI:

https://doi.org/10.70577/asce.v5i3.1001

Keywords:

cooperative governance; financial performance; credit unions; popular and solidarity economy; financial sustainability.

Abstract

Cooperative governance is a strategic component for strengthening financial institutions within the popular and solidarity economy due to its influence on administrative efficiency, risk management, and financial performance. The aim of this study was to analyze the scientific evidence regarding the relationship between cooperative governance and the financial performance of these institutions through a narrative literature review. A qualitative documentary research approach was adopted, based on scientific publications published mainly between 2021 and 2026 retrieved from Scopus, Web of Science, ScienceDirect, SpringerLink, Wiley Online Library, MDPI, SciELO, Redalyc, and Dialnet. The selected studies were examined through critical reading and thematic analysis. The findings indicate that good cooperative governance practices, supported by transparency, accountability, democratic participation, comprehensive risk management, and strong governing bodies, contribute positively to profitability, operational efficiency, solvency, and institutional sustainability. Furthermore, the professionalization of governing bodies and the strengthening of internal control mechanisms were identified as key factors for improving competitiveness and organizational resilience. It is concluded that cooperative governance is an essential element for achieving sustainable financial performance and promoting the long-term development of financial institutions operating within the popular and solidarity economy.

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