Special issue on Cooperatives: a mode of governance and accountability for a better world?

Citation

(2012), "Special issue on Cooperatives: a mode of governance and accountability for a better world?", Journal of Accounting & Organizational Change, Vol. 8 No. 2. https://doi.org/10.1108/jaoc.2012.31508baa.004

Special issue on Cooperatives: a mode of governance and accountability for a better world?

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 8, Issue 2

2012 was declared by the United Nations Organization international year for cooperatives. Cooperatives are celebrated because of their contribution to eradicating poverty, creating employment and allowing social cohesion. Today, the cooperative world counts 800 million members, employs 100 million workers in 96 countries worldwide and aids 150 million people. As voluntary and autonomous organisations, cooperatives are mostly active in the development of local communities. For all these reasons, the United Nations is appealing to the international community to recognize, promote and foster the growth of this important segment of our society.

A cooperative is viewed as a private sector company owned by its stakeholders, e.g. employees, suppliers, customers. Therefore, like most companies, stakeholders have a vested interest in decision making, be they creditors seeking loan assurances or profit-motivated shareholders. However, despite the economic importance of cooperatives, industry commentators have noted a dramatic lack of understanding of the conceptual and theoretical foundations of cooperative practices. Cooperative research attracted some attention in the 1970s but academic interest has since dwindled. At a time when financial capitalism is called into question and calls for more humane capitalism are articulated, it seems more than appropriate to provide citizens, political and economic leaders as well as actors from the cooperative world with concepts and theoretical frameworks that enable understanding, modelling and dissemination of cooperative practices.

This special issue welcomes submissions aimed at providing conceptual and theoretical insights into the specificities of cooperatives as well as functional understandings that can be translated from the cooperative world to the public, not-for-profit and private sectors. The special issue welcomes papers with a theoretical contribution to the modelling and understanding of cooperatives and/or accounting, covering the following issues:

1. 1.

   Cooperatives as a credible alternative perspective on capitalism:

2. 2.
   • •

     Cooperatives, capital and profit.

   • •

     Cooperatives, new forms of accountability and governance.

   • •

     Cooperatives, controls, hierarchy and management.

   • •

     Cooperatives, labour and professional identity.

3. 3.

   Cooperatives and their contribution to a better world:

4. 4.
   • •

     Cooperatives and accountability for social cohesion.

   • •

     Cooperatives and accountability for companies' perennial grant.

   • •

     Cooperatives and accountability for local development.

These themes are only indicative. Papers on other themes associated with cooperatives with relevance to understanding of accounting, accountability, controls and the functioning of organisations are welcomed. Deadline for submissions is 31 March 2013. Authors will be notified by 1 July 2013 on the acceptance or rejection of their manuscripts. Deadline for final revisions (where needed) will be 31 December 2013. Accepted papers will be published in 2015. Enquiries for this special issue should be sent to Dr Vassili Joannidès. Manuscripts must be submitted via online using the submission site at: http://mc.manuscriptcentral.com/jaoc Authors intending to submit a paper should contact the Guest Editors via e-mail before 30 October 2012.

Guest editors

Dr Vassili Joannidès, Assistant Professor of Management Control, Grenoble École de Management, 12 rue Pierre Sémard, 38003 Grenoble cedex, FranceVassili.joannides@grenoble-em.comVassili.joannides@qut.edu.au

Dr Nathalie Ferraud-Ciandet, Assistant Professor of Law and Organisation, Grenoble École de Management, 12 rue Pierre Sèmard, 38003 Grenoble cedex, FranceNathalie.ferraud-ciandet@grenoble-em.com

Dr Corinne Cortese, Senior Lecturer, School of Accounting and Finance, University of Wollongong, NSW 2522, Australiacorinne_cortese@uow.edu.au