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Welchen Sinn sehen kleinere Genossenschaften in der Genossenschaftsprüfung? Qualitative Exploration der Meinungsbilder

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  • Rybnikova Irma

    (wissenschaftliche Mitarbeiterin am Lehrstuhl für Organisation und Arbeitswissenschaft an der TU Chemnitz.)

  • Lange Sarah

    (studiert Management and Organization Studies an der TU Chemnitz.)

Abstract

The compulsary audits of cooperatives are considered to ensure their economic stability, however they receive critical acclaim in the public, too. In this explorative paper we analyze qualitative interviews conducted with five cooperative officials with respect to their attitude towards compulsary audits. The officials expound the problems of compulsary audits‘ costs, but ascribe legitimation for cooperative action to them.

Suggested Citation

  • Rybnikova Irma & Lange Sarah, 2014. "Welchen Sinn sehen kleinere Genossenschaften in der Genossenschaftsprüfung? Qualitative Exploration der Meinungsbilder," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 64(4), pages 265-278, November.
    • Handle: RePEc:bpj:zfgewe:v:64:y:2014:i:4:p:265-278:n:3
    DOI: 10.1515/zfgg-2014-0403
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