Modelos de evaluación y asesoramiento contable en cajas de ahorro y economía social

Savings banks and social and solidarity economy entities face difficulties in evaluating their accounting management with reliable records, internal control, and accountability in line with their social purpose, which restricts decision-making and sustainability. The objective is to analyze accounting evaluation and advisory models to identify approaches, components, and operational gaps. The methodology corresponds to a qualitative approach, with a non-experimental design and descriptive-analytical scope, developed through a systematic literature review. A structured search was conducted in academic databases and scientific repositories, applying inclusion and exclusion criteria, eliminating duplicates, reading full texts, and extracting information using a document analysis matrix. The results are grouped into three lines: management audit, internal control, and compliance; financial performance and risk assessment with indicators of liquidity, delinquency, solvency, and profitability; and social accounting and social balance sheet to make social value visible. Fragmentation was observed between financial, procedural, and social aspects, with limited integration into applicable schemes. It is concluded that continuous advice, progressive standardization, and periodic monitoring are required to convert the evaluation into management and strengthen institutional transparency and partner confidence in the medium term.