El balance social en las cooperativas y mutuales
AbstractThe 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 the results of research work focused on this topic by the Instituto Argentino de Investigaciones en Economía Social (IAIES). This work examined the fulfillment of certain co-operative principles in a sample of Argentinean co-operatives and promoted the institutional use of the Co-operative Social Balance.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2001)
Issue (Month): 39 (November)
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Co-operative Social Audit; co-operative societies; Argentina.;
Find related papers by JEL classification:
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- O14 - Economic Development, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
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