The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...

As with the developments that have been taking place now that business organisations are taking on Corporative Social Responsibility activities, the marketing of financial products included in what has recently become known as socially responsible investment (SRI) has now become the order of the...

The aim of the work presented here is to show how the problems of organisation and power represent a serious hindrance on the business development of agricultural co-operatives. It should be pointed out that this work is based on a field study which focuses on studying cooperativism in firms...

Due to the growth in markets, social economy enterprises are seeking a competitive advantage through economies of scale. In this regard, these enterprises should pursue the coordinated implementation of shared quality management strategies within groups. Accordingly, quality benchmarking through...

In this paper we reflect on the role of cooperative societies with regard to the new paradigm of Corporate Social Responsibility (CSR), which is to guide business management in the 21st century. Cooperative societies are companies which, owing to their idiosyncratic nature, fit the model of CSR...

Strategic Management can be applied to different sectors since each sector has different characteristics, as is the case with co-operative enterprises and the social economy. Strategic management in co-operative enterprise is necessary at the present time due to the importance of co-operatives...

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal...

Recent concern regarding corporate social responsibility (CSR) has resulted in voluntary initiatives aimed at bringing companies closer to society, such as codes of conduct, reporting or environmental management systems. These voluntary initiatives present a number of flaws. Some authors and...

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...

This study describes some actions carried out in the Lleida fruit sector regarding the concentration of supply and the creation of second level co-operatives. Following this the study analyses the actions adopted by a second level co-operative in the province, the entity which has managed to...