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Co-operation – Challenges for the Accounting Profession

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  • Maria MORNEA

Abstract

Equal opportunities for disadvantaged groups can be achieved by actively implementing forms of social economy, particularly cooperatives. For the accounting profession, presenting the financial statements of cooperative companies is a challenge, due to their specific issues. This article will discuss the regulations and specific characteristics of cooperative companies, others than the agricultural ones, credit cooperatives and central houses of credit cooperatives, which are regulated by special laws.

Suggested Citation

  • Maria MORNEA, 2023. "Co-operation – Challenges for the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 3-12, March.
  • Handle: RePEc:ahd:journl:v:4:y:2023:i:3:p:3-12
    DOI: 10.37945/cbr.2023.03.01
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    More about this item

    Keywords

    social economy; cooperative company; capital accounting; income; labour legislation on cooperative members;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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