Browsing Journal of Co-operative Accounting and Reporting by Title

Browsing Journal of Co-operative Accounting and Reporting by Title

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    Data access, availability, aspirations and action: a credit union story 
    Pigeon, Marc-Andre (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    What is the age distribution of credit union members and how does that age distribution compare to what we know about the broader population from census data? How many people joined credit unions because of “move-your-money” ...

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    Equity-liability accounting debate in worker co-operative entities members' shares 
    Andicoechea, Lorea; Zubiaurre, Miguel A. (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    It is generally accepted that common high quality financial information standards are essential in a global economy. The comparability of financial information is necessary in order to facilitate the decision-making process ...

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    Ethics in risk management practices: insights from the Italian mutual credit co-operative banks 
    Caldarelli, Adele; Fiondella, Clelia; Maffei, Marco; Spanò, Rosanna; Zagaria, Claudia (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    This paper explores the role of ethical values within Enterprise Risk Management practices. For the purpose of our analysis, we refer to the Italian mutual credit cooperative banks, as ethical banks, since they are managed ...

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    Front matter 
    Unknown author (Centre of Excellence for Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)

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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 ...