Administrative and Accounting Strategies of Solidarity Economy to Strengthen Urban Farmers Associations

Abstract

Since 2004, when the district administration program titled “Bogotá without hunger” was implemented, urban agriculture has received recognition and political and economic support as a productive activity. Due to this development plan, several projects on urban agriculture were launched in most localities of Bogotá, executed by district offices and nongovernmental organizations (NGOs), which aroused the interest in developing productive activities by consolidating groups and solidarity associations around urban agriculture. This is the case of the Cooperativa Multiactiva Sur Oriental, an association that despite being strengthened with expertise in agriculture, has no administrative scheme that allows it to carry out a proper management of resources to generate surpluses and benefits in terms of social development for its members. The case analysis and practical work undertaken with the community seeks, through a participatory action research, to strengthen administrative and accounting processes of this cooperative towards the improvement of the business of urban agriculture.