Browsing Journal of Co-operative Accounting and Reporting by Title

Browsing Journal of Co-operative Accounting and Reporting by Title

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    Stewardship: the core of cooperative accounting 
    Robb, Alan (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    Stewardship is a core feature of accounting for cooperatives in contrast to investment oriented accounting for capitalist companies. The right to redemption of capital in cooperatives had no parallel in investor-owned ...