ACCOUNTABILITY AND TRANSPARENCY IN COOPERATIVES: A COMPARATIVE ANALYSIS BETWEEN PORTUGAL AND GERMANY
Autor:
Deolinda MEIRA, Ana María BANDEIRA y Melanie SANTOS
Palabras clave:
COOPERATIVA; INFORMACIÓN FINANCIERA; CONSEJO DE SUPERVISIÓN; FEDERACIÓN DE AUDITORES
Claves ECONLIT:
M41; M42; K30; P13
Revista:
Nº 142 - Monográfico: Las organizaciones de participación como protagonistas de la recuperación económica
Resumen:
This study aims to assess whether the legislation on internal and external supervisory mechanisms in force for German cooperatives allows for a more adequate accountability and transparency in terms of financial reporting compared to the model adopted in Portugal. For this purpose, and through a qualitative methodology, using the content analysis technique and the multiple case study model, total and partial compliance indexes were constructed by country to assess the cooperatives////// transparency and accountability in the selected sample. The results show that the analysed cooperatives present a compliance index higher than 50% in all the selected categories. However, in all categories, German cooperatives present a higher percentage than Portuguese cooperatives, thus leading to the main conclusion that the German model of internal and external supervision provides a higher level of accountability and transparency.
Contenido:
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Revesco. Revista de Estudios Cooperativos ISSN: 1885-8031 Dirección de correo electrónico:
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