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INTERNATIONAL JOURNAL OF COOPERATION AND DEVELOPMENT
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Abstract
En la actualidad, la lógica de la competencia plena en empresas que buscan desarrollar ventajas apelando al accionar individual resulta insuficiente para responder al dinamismo de los mercados. La cooperación, por su parte, plantea el acceso compartido a recursos y capacidades más allá de los límites de las organizaciones. Así, la cooperación empresarial como modelo de gestión ha demostrado un alto potencial para el crecimiento y la sostenibilidad de los negocios. El propósito de este artículo es analizar cómo está caracterizada la cultura de empresarial en organizaciones del sector de servicios contables y afines en la ciudad de Barraquilla (Col) con respecto a los modelos cooperativos de gestión. Se concluye que, si bien la cooperación es reconocida por su mayor potencial para generar ventajas sostenibles, aún es concebida instrumentalmente y no llega aún a constituir una cultura explícita en las empresas del sector.
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