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El balance social en las cooperativas y mutuales


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  • Arturo Octavio Ravina

    (Instituto Argentino de Investigaciones de Economía Social (IAIES))

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    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 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 Info

    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2001)
    Issue (Month): 39 (November)
    Pages: 189-200

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    Handle: RePEc:cic:revcir:y:2001:i:39:p:189-200

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    Related research

    Keywords: Co-operative Social Audit; co-operative societies; Argentina.;

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