The specificities of cooperatives and farmers’ cooperative groups: the case study of the cooperative “Champagne Céréales”

Citation

(2013), "The specificities of cooperatives and farmers’ cooperative groups: the case study of the cooperative “Champagne Céréales”", Journal of Accounting & Organizational Change, Vol. 9 No. 2. https://doi.org/10.1108/jaoc.2013.31509baa.003

The specificities of cooperatives and farmers’ cooperative groups: the case study of the cooperative “Champagne Céréales”

Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 9, Issue 2

Purpose – The thesis questions the evolution and performance of the cooperative business model through the spectacular emerge of large farmers’ cooperatives. Defining the specificities of farmers’ cooperatives enables to address corporate governance in such organizations. By discussing corporate governance in farmers’ cooperatives, the thesis questions the interplay between cooperative values and financial logic.Design/methodology/approach – This thesis is informed with a case study centered on a large European farmers’ cooperative. 24 experts in the field are interviewed, using the Delphi method in order to grapple their diagnosis of the cooperative’s ideological and financial performance.Findings – The study reveals that the transformation of local cooperatives into large groups results in major changes. Senior management tends to take control over corporate governance and management whilst farmer members can feel disconnected from cooperative ideal. Notwithstanding this, board of directors quality, training and commitment to cooperative values appears as the condition of possibility for a balance between financial logic and cooperative ideals. The study shows that it is possible for the values and principles of a cooperative to survive the transformation into a group.Research limitation/implications – As the thesis is built upon a single case study, I can argue that this research can be ideographic. However, the question of generalizability derived from a single case study remains. This limitation could be accentuated by the fact that this study is built upon a single cultural setting whilst culture could contribute to explaining how cooperative ideals and financial logics can be balanced.Originality/value – The thesis contributes to an emerging body of literature on the management of cooperatives. This study contributes to the understanding of corporate governance and accountability in such organizations by scrutinizing the interplay between ideals and finance as a credible alternative to financial capitalistic companies.

Keywords: Cooperative business model, Cooperatives specificities, Corporate governance, Large farmers’ cooperatives

Research type – case study

Degree – Philosophy doctorate (PhD)

Institution – University of Reims Champagne Ardenne – URCA – France

Supervisor – Professor Ababacar M’ Bengue

Contact e-mail – maryline.thenot@reims-ms.fr

Maryline Thenot

Head of the School of Accountancy and Finance, Reims Management School,Reims, France