Volume 1, Issue 1

Volume 1, Issue 1

 

Recent Submissions

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

  • 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” ...

  • 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 ...

  • 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 ...

  • 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 ...