In the conditions of environment changes the relationships between a company and advisor become more important. They are a significant part of business. Enterprises get involved in various kinds of relationships with advisors, despite the fact that they often require a different approach in...

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...

The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....

The present paper has two main aims: firstly, to establish a conception of social balance in co-operatives and mutual benefit societies as an instrument for reporting their non-strictly economic-financial activities, and a classification of such an instrument. Secondly, to present a summary of...

This work aims to analyse the possibilities and effects of applying different components of information technology in cooperatives, with regard to both enterprises in general (learning, value creation and organisational culture) and the design of new specific technologies for cooperatives to...

In this study we endeavour to expose the falseness of a certain sense of underlying inferiority in the company model advocated by the social economy. We will do so by describing and analysing certain “recent” management trends whose origins run from the end of the Second World War to the...

A rural co-op in the north of Sweden has grown from a tiny development-group to a small business venture with houses, a shop and an old-age home. This progress is here described focusing the accounting practice. Field-studies, including participatory methods and interviews, depicts a co-op torn...

The Social Insertion Enterprise (SIE) gives socially rejected people the chance of going back to the labour market as a strategy for their complete insertion. Although these companies show many distinctive features, their products must compete in the markets on equal terms. Therefore facing up...

In this paper we intend to analyse the real application of the shareholders´ voting rights as a means to encourage social commitments among companies. Shareholders activism has succeeded in introducing corporate governance and corporate social responsibility in companies. The current framework...

Given the current economic environment, high-growth companies are particularly relevant for their contribution to employment generation and wealth. This paper discusses the results of a survey that was conducted in order to gain a deeper understanding of high-growth cooperatives through...