Search results for " co-operatives"
showing 4 items of 4 documents
Between leader-worship and member’s democracy: The consumer co-operatives in the fascist Italy
2018
En este artículo se analiza el impacto del régimen fascista italiano en el movimiento cooperativista de consumo, tema de interés ya que supone un choque entre una cultura política antidemocrática y una cultura económica democrática. Se intenta demostrar que el régimen fascista penalizó al movimiento cooperativista de consumo de varias formas. Sin embargo, un reducido número de organizaciones constituyeron una excepción a este fenómeno y, paradójicamente, tuvieron un considerable éxito en su funcionamiento desde el punto de vista empresarial. Algunos problemas —tamaño reducido, excesiva inversión social, una visión más política que empresarial— fueron resueltos de manera frecuente por los nu…
La contabilidad de las cooperativas al día
2003
The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.
Economía social y sector no lucrativo: Actualidad científica y perspectivas
2001
In this paper, we intend to analyze some scientific questions of current importance in the Social Economy field and Non-profit sector. In the first place, we show the growing economical importance of this field in Europe, based on the results obtained in the last transnational study. Secondly, we try to think about the concept of non-profit as well as about the position of co-operatives and associations within the Non-profit sector, introducing some criteria of analysis. Immediately after, we study this economical field under a “social” point of view. Finally, the paper analyses the place and content of Social Economy, both business and non-profit sectors, within the limits of European publ…
El control en las empresas de trabajo asociado. Revisión crítica, desde una perspectiva de agencia, de los principales mecanismos de control, y análi…
2002
This paper analyses the repercussions of the institutional aspects of co-operatives in the decision making process, in arranging the incentive system for members, and discretionary behaviour among management. From a comparative analysis of capitalistic companies, the paper studies the nature of the hierarchical relationships present in co-operatives and reviews the control mechanisms available to them, with special emphasis on the board of directors. At the same time, lines of action are proposed that favour efficient control and reconcile the requirements of co-operative enterprises with their attributes as institutions.