Abstract

CASTRO CARPIO, Carlos; MORA ARISTEGA, Julio; CALDERON ANGULO, Reyes  and  GORTAIRE DIAZ, David. Ethical perspective in the savings and credit union of Banco del Pacífico employees. Revista InveCom [online]. 2025, vol.5, n.2, e502071.  Epub Mar 17, 2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.13840717.

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.

Keywords : organizational ethics; non-compliance; internal controls; ethical behavior.

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