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En la República de Ecuador, el sistema financiero vigente se compone de instituciones públicas y privadas, así como de procesos de economía popular y solidaria mostrando con ello un claro elemento diferenciador. Todas estas entidades son regidas por una misma normativa en función de su actividad de intermediación financiera. De ahí la necesidad de analizar el sistema financiero vigente y sus fines tanto en el sistema bancario, así como en las cooperativas de ahorro y crédito. Con esta finalidad se elabora su taxonomía de incoherencias como resultado de la aplicación de regulaciones similares a pesar de que su origen y objeto social son conceptualmente diferentes. Para ello se realiza un análisis de la información existente de carácter público, en el segmento de cooperativas de ahorro y crédito de mayor tamaño conforme a sus activos, en relación a la necesidad de generar valor agregado en la aplicación de los procesos de responsabilidad social cooperativa bajo principios de solidaridad y ética en empresas del sector asociativo de propiedad común. Se evidencia que el compromiso social afecta a los resultados financieros, pero a su vez, mejora la gestión en la búsqueda incesante del bienestar común de socios, entorno natural y sociedad.

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Requirements Engineering (RE) is a relatively young discipline, and still many advances have been achieved during the last decades. In particular, numerous RE approaches are proposed in the literature with the aim of understanding a certain problem (e.g. information systems development) and establishing a knowledge base that is shared between domain experts and developers (i.e. a requirements specification). However, there is a growing concern for empirical validations that assess RE proposals and statements. This paper is related to the assessment of the quality of functional requirements specifications, using the Method Evaluation Model (MEM) as a theoretical framework. The MEM distinguishes the actual efficacy and the perceived efficacy of a method. In order to assess the actual efficacy or RE methods, the conceptual model quality framework by Lindland et al. can be applied; in this paper, we focus on the completeness and granularity of requirements models and extend this framework by defining four new metrics (e.g. degree of functional encapsulations completeness with respect This paper revises and extends previous work that has been published in the 17th IEEE International Requirements Engineering Conference (RE'09) [1].S. España ( ) · N. Condori-Fernandez · Ó. Pastor to a reference model, number of functional fragmentation errors). In order to assess the perceived efficacy, conventional questionnaires can be used. A laboratory experiment with master students has been carried out, in order to compare (using the proposed metrics) two RE methods; namely, Use Cases and Communication Analysis. With respect to actual efficacy, results indicate greater model quality (in terms of completeness and granularity) when Communication Analysis guidelines are followed. With respect to perceived efficacy, we found that Use Cases was perceived to be slightly easier to use than Communication Analysis. However, Communication Analysis was perceived to be more useful in terms of determining the proper business processes granularity. The paper discusses these results and highlights some key issues for future research in this area.