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Gouvernance des coopératives d'entreprises, de salariés et bancaires : quelles différences en termes de propriété et de contrôle - Governance of producer, worker and bank cooperatives: which differences in view of their ownership and control?

Author

Listed:
  • Bénédicte Brullebaut

    (CEREN, EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté)

  • Isabelle Allemand

    (CEREN, EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté)

  • Anne-Sophie Louis

    (CEREN, EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté)

  • Abdel-Malik Ola

    (CEREN, EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté)

  • Alexandre Pourchet

    (CEREN, EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté)

Abstract

(VF)Les coopératives regroupant des entreprises hétérogènes, l'article étudie les caractéristiques et les différences de gouvernance de trois types de coopératives : d'entreprises, de salariés et bancaires, sous les dimensions propriété et contrôle. L’état de l’art avant 2008, la revue systématique des publications académiques 2008-2018 et l'analyse textuelle menée avec Alceste identifient les points communs : une définition de l’efficience essentiellement financière malgré une ouverture aux autres objectifs des coopératives depuis 2008 et une sous-évaluation des droits de propriété, avec des coûts identiques mais une importance relative différente. Les principales différences concernent le contrôle direct et par représentation. (VA)Cooperatives are heterogeneous. The article studies the main characteristics and the differences in governance for three types of cooperatives: producer cooperatives, worker cooperatives and cooperative banks, before and after the financial crisis of 2008. The methodology used is the systematic review and the textual analysis is made with Alceste. Findings bear witness to common features (financial definition of efficiency even if an enlargement to the social mission of cooperatives occurs after 2008, same costs influencing ownership rights’ value but to varying extents), and to differences in control (direct or by representation).

Suggested Citation

  • Bénédicte Brullebaut & Isabelle Allemand & Anne-Sophie Louis & Abdel-Malik Ola & Alexandre Pourchet, 2020. "Gouvernance des coopératives d'entreprises, de salariés et bancaires : quelles différences en termes de propriété et de contrôle - Governance of producer, worker and bank cooperatives: which differenc," Revue Finance Contrôle Stratégie, revues.org, vol. 23(N° spécia), pages 27-83, february.
  • Handle: RePEc:dij:revfcs:v:23:y:2020:i:4:p:27-83
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    More about this item

    Keywords

    coopératives; gouvernance; propriété; contrôle; revue systématique; cooperatives; governance; ownership; control; systematic review.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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