<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2739-0063</journal-id>
<journal-title><![CDATA[Revista InveCom]]></journal-title>
<abbrev-journal-title><![CDATA[Revista InveCom]]></abbrev-journal-title>
<issn>2739-0063</issn>
<publisher>
<publisher-name><![CDATA[Asociación Investigadores Venezolanos de la Comunicación]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2739-00632025000202071</article-id>
<article-id pub-id-type="doi">10.5281/zenodo.13840717</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Perspectiva ética en la cooperativa de ahorro y crédito de los empleados del Banco del Pacífico]]></article-title>
<article-title xml:lang="en"><![CDATA[Ethical perspective in the savings and credit union of Banco del Pacífico employees]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castro Carpio]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mora Aristega]]></surname>
<given-names><![CDATA[Julio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calderón Angulo]]></surname>
<given-names><![CDATA[Reyes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gortaire Díaz]]></surname>
<given-names><![CDATA[David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Babahoyo  ]]></institution>
<addr-line><![CDATA[Babahoyo ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Babahoyo  ]]></institution>
<addr-line><![CDATA[Babahoyo ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Técnica de Babahoyo  ]]></institution>
<addr-line><![CDATA[Babahoyo ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Técnica de Babahoyo  ]]></institution>
<addr-line><![CDATA[Babahoyo ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>5</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2739-00632025000202071&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2739-00632025000202071&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2739-00632025000202071&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El presente estudio de caso analiza los factores que inciden en el incumplimiento del código de ética y el reglamento interno en la Cooperativa de Ahorro y Crédito de los Empleados del Banco del Pacífico. A través de la aplicación de una entrevista a la gerente de la cooperativa y una encuesta a los empleados, se identificaron los principales elementos que conducen a conductas deshonestas dentro de la organización. Los principales factores son la personalidad, la formación y las necesidades personales que llevan a los empleados a violar las normativas establecidas, afectando tanto a la entidad como a su propio futuro profesional. Además, se detectó que las charlas esporádicas sobre ética no son suficientes para fortalecer el comportamiento ético entre los empleados. Las debilidades en los controles internos y la falta de supervisión adecuada en el área de créditos también contribuyen a las irregularidades detectadas. Este análisis subraya la necesidad de implementar medidas más efectivas para fomentar la integridad y la responsabilidad dentro de la cooperativa.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This case study analyzes the factors that influence non-compliance with the code of ethics and internal regulations at the Banco del Pacífico Employees' Savings and Loan Cooperative. Through the application of an interview with the manager of the cooperative and a survey of employees, the main elements that lead to dishonest behavior within the organization were identified. The main factors are personality, training and personal needs that lead employees to violate the established regulations, affecting both the entity and their own professional future. In addition, it was detected that sporadic talks on ethics are not enough to strengthen ethical behavior among employees. Weaknesses in internal controls and the lack of adequate supervision in the credit area also contribute to the irregularities detected. This analysis underscores the need to implement more effective measures to foster integrity and accountability within the credit union.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ética organizacional]]></kwd>
<kwd lng="es"><![CDATA[incumplimiento]]></kwd>
<kwd lng="es"><![CDATA[controles internos]]></kwd>
<kwd lng="es"><![CDATA[comportamiento ético]]></kwd>
<kwd lng="en"><![CDATA[organizational ethics]]></kwd>
<kwd lng="en"><![CDATA[non-compliance]]></kwd>
<kwd lng="en"><![CDATA[internal controls]]></kwd>
<kwd lng="en"><![CDATA[ethical behavior]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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