Influence of Technology on the Social Responsibility Dimensions of Financial Cooperatives in Ecuador
VOLUME 23, 2026
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Abstract
This study analyzes the influence of technological adoption on the dimensions of corporate social responsibility (CSR) of Ecuadorian financial cooperatives. Based on the context of uneven digital transformation in the cooperative sector, it seeks to identify how the level of technological maturity impacts responsible practices such as governance, social inclusion, organizational ethics and environmental sustainability. Methodologically, a cross-sectional correlational quantitative approach was adopted, applied to a stratified sample of 86 cooperatives in segments 3 and 4. A validated instrument of seven CSR dimensions was used, complemented by a technological maturity index, and multiple regression analyses, correlations and confirmatory factor analysis (CFA) were performed. In addition, qualitative interviews with managers were incorporated through coding with ATLAS.ti principles. The results show a significant positive correlation between technological maturity and general CSR (R² = 0.32), especially in the dimensions of governance, ethics and social. The environmental dimension, however, showed little relationship with technology. The interviews revealed barriers such as lack of funding and digital literacy gaps. It is confirmed that digital transformation is more strategic in large cooperatives, while medium-sized cooperatives maintain an operational focus. It is concluded that technology acts as a facilitator of CSR in the cooperative ecosystem, as long as it is strategically integrated and accompanied by inclusive policies, digital training and continuous ethical assessment.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.