Journal of Accounting & Organizational Change: Volume 12 Issue 1

An “adhocracy” of stakeholders, the case of ADSA in France (Essonne)

Phillipe Naszalyi, Arnaud Slama-Royer

The purpose of this paper is to analyze the structural problems emerging in the course of managing and safeguarding a French association for home care to a thousand elderly or…

The big leap: a story of the public accounting firm that wanted to become a cooperative

Stéphane Jaumier

While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants…

Financial instruments and equity structures for raising capital in co-operatives

Elena Alexandra Mamouni Limnios, John Watson, Tim Mazzarol, Geoffrey N. Soutar

A key issue faced by co-operative enterprises is how to raise external equity capital without compromising member control. The purpose of this study is to examine the potential of…

Socializing accounting practices in governing boards: dairy co-operatives down-under

Karen VanPeursem, Kevin Old, Stuart Locke

The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their practices…

Cooperatives: governance and accountability systems for a better world?

Vassili Joannidès de Lautour, Corinne Cortese