非营利合作社的合规官员：通过最佳-最差方法对数字的验证

IF 6.2 2区经济学 Q1 ECONOMICS

Socio-economic Planning Sciences Pub Date : 2025-05-21 DOI:10.1016/j.seps.2025.102241

Cristina Ortega-Rodríguez , Álvaro Labella , Ma del Consuelo Ruiz-Rodríguez

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引用次数: 0

摘要

本研究的目的是根据国际标准化组织（ISO） 37301合规管理体系标准，验证合规官的职责。由于缺乏以往的研究，以及在非营利合作协会中合规官作为一个重要人物的需要，证明了我们对这项研究的兴趣和及时性。此外，非营利性合作社凭借其独特的结构和以社区为中心的使命，可以在推动联合国可持续发展目标方面发挥重要作用。基于ISO 37301，总共定义了27个指标，并分为6个块。为了从经验上验证所提出的指标，设计了一份问卷，并由西班牙上述部门的一系列专家经理匿名回答。然后，采用多标准决策方法，即所谓的Best-Worst Method，从问卷答案中获得这些指标的最优权重。如果对结果权重有不同意见，则应用基于最小成本共识的共识过程来获得满足所有专家的商定权重。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Compliance Officer in Nonprofit Cooperative Societies: Validation of the figure through the Best–Worst Method

The objective of this research is to validate the responsibilities attributable to the figure of the Compliance Officer based on the International Organization for Standardization (ISO) 37301 Standard on Compliance Management Systems. The lack of previous studies and the need of the Compliance Officer as an important figure within Nonprofit Cooperative Societies justify our interest and the timeliness of this research. Besides, Nonprofit Cooperative Societies can play a significant role in advancing the United Nations Sustainable Development Goals through their unique structure and community-focused mission. Based on ISO 37301, a total of 27 indicators have been defined and grouped into 6 blocks. In order to empirically validate the proposed indicators, a questionnaire was designed and anonymously answered by a series of expert managers in the mentioned sector in Spain. Afterward, a multi-criteria decision approach, the so-called Best-Worst Method, is applied to obtain the optimal weights of such indicators from the questionnaire answers. In the event of differences of opinions regarding the resulting weights, a consensus process based on minimum cost consensus is applied to obtain agreed weights that satisfy all the experts.

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来源期刊

Socio-economic Planning Sciences OPERATIONS RESEARCH & MANAGEMENT SCIENCE-

CiteScore

9.40

自引率

13.10%

发文量

294

审稿时长

58 days

期刊介绍： Studies directed toward the more effective utilization of existing resources, e.g. mathematical programming models of health care delivery systems with relevance to more effective program design; systems analysis of fire outbreaks and its relevance to the location of fire stations; statistical analysis of the efficiency of a developing country economy or industry. Studies relating to the interaction of various segments of society and technology, e.g. the effects of government health policies on the utilization and design of hospital facilities; the relationship between housing density and the demands on public transportation or other service facilities: patterns and implications of urban development and air or water pollution. Studies devoted to the anticipations of and response to future needs for social, health and other human services, e.g. the relationship between industrial growth and the development of educational resources in affected areas; investigation of future demands for material and child health resources in a developing country; design of effective recycling in an urban setting.