The financial vulnerability of non-profit entitiesa theoretical framework proposal

  1. Jimeno García, Inmaculada
  2. Marie Garvey, Anne 1
  3. Mir Fernández, Carlos 1
  4. Flores Jimeno, Rocío 2
  1. 1 Universidad de Alcalá
    info
    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

    Geographic location of the organization Universidad de Alcalá
  2. 2 Universidad Rey Juan Carlos
    info
    Universidad Rey Juan Carlos

    Madrid, España

    ROR https://ror.org/01v5cv687

    Geographic location of the organization Universidad Rey Juan Carlos
Journal:
REVESCO: revista de estudios cooperativos

ISSN: 1135-6618

Year of publication: 2023

Issue: 144

Type: Article

DOI: 10.5209/REVE.88655 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: REVESCO: revista de estudios cooperativos

Abstract

Las entidades que forman parte de la economía social se han creado para dar respuesta a las necesidades sociales. Son muchas, por otra parte, las que cierran cada año tras un periodo de dificultades financieras. Dada la importancia que tanto a nivel social como económico tienen estas entidades, el estudio de su vulnerabilidad financiera es un área de especial interés, no sólo para destacar los factores que caracterizan a este tipo de entidades en dicha situación, sino como una forma de anticipar situaciones futuras que puedan no ser deseables. De esta manera, la propia entidad podría hacer frente a los cambios necesarios en su estructura y en su gestión con la idea de reconducir su gestión. En nuestro trabajo, a través de un análisis detallado de los diferentes trabajos académicos que analizan dicha vulnerabilidad, construimos un pentagrama que representa las cinco dimensiones – algunas interrelacionadas – o elementos que deben ser tomados en consideración en el estudio de su vulnerabilidad, a saber, el desempeño, la dimensión operativa, el apalancamiento, la liquidez y, sobre todas ellas, la reputación. Esta investigación ofrece una propuesta para evaluar la vulnerabilidad financiera en las ESAL de una manera más integral y facilitar su gestión.

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Data source: Dialnet