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La investigación en contabilidad de cooperativas: una aproximación empírica

Author

Listed:
  • Fernando Polo Garrido

    (CEGEA - Universidad Politécnica de Valencia)

Abstract

Since the last decade of the 20th century, a great deal of research has been carried out into accounting in Spain. It has therefore been the object of various studies, based on either a certain area within accounting or a certain branch of research. However, research on cooperative accounting has neither been studied by accounting researchers or by researchers concerned with cooperatives and the social economy. This empirical study therefore proposes to fill this gap by: -Outlining the contents of the research. -Comparing its situation with research in other areas of accounting. -It will thus be possible to identify lacking research areas by exploring a number of subject matters justified a priori as being of interest and comparing these with the outlined contents as mentioned above.

Suggested Citation

  • Fernando Polo Garrido, 2006. "La investigación en contabilidad de cooperativas: una aproximación empírica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 56, pages 141-159, November.
    • Handle: RePEc:cic:revcir:y:2006:i:56:p:141-159
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    File URL: http://www.ciriec-revistaeconomia.es/banco/5606_Polo.pdf
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    More about this item

    Keywords

    Cooperative Enterprises; Accounting Research; Research on Cooperatives; Empirical Study.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • B49 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Other

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