Resumen

DOMINGUEZ VARGAS, Maribel  y  MENDEZ CRUZ, Carolina Patricia. Impact of Digitalization on the Efficiency of Cooperatives. Trascender contab. gest. [online]. 2024, vol.9, n.27, pp.2-30.  Epub 12-Mayo-2025. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v9i27.265.

This article explores the role that digitalization has in savings and credit cooperatives, analyzing how the implementation of digital technologies has transformed financial management, thus improving operational efficiency and customer experience, with the purpose of knowing how cooperative societies have adapted to the digital age, also providing recommendations to maximize their benefits in accordance with the IAS-1 standard that highlights digitalization helping to prepare and present financial statements accurately and efficiently, the IAS-7 standard improves the traceability and recording of cash flows and IFRS-15 automates the recognition of income. To carry out this research, surveys were conducted to the cooperative societies that are established in the municipality of Ometepec, Guerrero. Thus, concluding that this is a clear example of how technology can significantly transform the operation of cooperative societies, particularly in a challenging environment such as that of Ometepec.

Palabras llave : digitalization; operational efficiency; digital technologies.

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