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An overview of management systems in the cooperative sector. An analysis of the Italian Leghe Castellini, M and Maran, L 2012, 'An overview of management systems in the cooperative sector. An analysis of the Italian Leghe', Journal of Co-operative Accounting and Reporting, vol. 1, no. 2, pp. 5-28. Document type: Journal Article Collection: Journal Articles Title An overview of management systems in the cooperative sector. An analysis of the Italian Leghe Author(s) Castellini, M Maran, L Year 2012 Journal name Journal of Co-operative Accounting and Reporting Volume number 1 Issue number 2 Start page 5 End page 28 Total pages 24 Publisher Sobey School of Business Abstract The paper is aimed at identifying the role of the Italian associations of cooperatives in the cooperative sector and, specifically, it addresses the issues of strategy definition, performance monitoring and stakeholders' openness. The cooperative sector is very important in the Italian economical and social system, in terms of diffusion, numbers and strategic relevance. The Third Sector literature on the cooperative system is sparse and there are few studies that deeply investigate the management and accounting objectives of the associations of cooperatives. The analysis was specifically addressed on the degree of coherence and the level of openness of the planning and control systems in the associations of cooperatives. Subject Management Accounting Keyword(s) Planning and control system coherence efficiency cooperative sector cooperative associations Copyright notice © 2012 Sobey School of Business ISSN 1927-9590 Versions Version Filter Type Mon, 04 Mar 2013, 11:40:43 EST Filtered Full Access Statistics: 181 Abstract Views  -  Detailed Statistics Created: Mon, 04 Mar 2013, 11:32:00 EST by Catalyst Administrator