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
Access Statistics: 181 Abstract Views  -  Detailed Statistics
Created: Mon, 04 Mar 2013, 11:32:00 EST by Catalyst Administrator
© 2014 RMIT Research Repository • Powered by Fez SoftwareContact us