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Abstract(s)
O objetivo primordial desta dissertação é o estudo do regime das secções nas cooperativas agrícolas polivalentes e multissectoriais portuguesas. Especificamente, pretende-se saber se as diferentes secções das cooperativas agrícolas polivalentes e multissectoriais têm contabilidade separada.
Para o efeito, fizemos uma revisão ao estado da arte e reflexão sobre a matéria escrita.
As cooperativas apresentam-se como uma das famílias da economia social, setor que tem um papel preponderante na economia. Especificamente, as cooperativas agrícolas são um ramo do setor cooperativo com características próprias e, por isso, torna-se pertinente fazer um estudo jurídico e contabilístico das especificidades impostas às cooperativas agrícolas polivalentes e multissetoriais, particularizando as secções.
A metodologia utilizada é qualitativa, baseando-se num estudo de caso múltiplo, através do estudo de fenómenos. Através deste método pudemos validar se, as cooperativas agrícolas polivalentes estudadas cumprem os normativos jurídicos e contabilísticos.
Verificámos que existem lacunas nos estatutos e relatórios de contas das cooperativas, nomeadamente no referente às secções.
Conclui-se que as cooperativas agrícolas deveriam estar enquadradas num sistema contabilístico mais apropriado às suas especificidades.
The main objective of this dissertation is the study of the regime of sections in Portuguese polyvalent and multisectoral agricultural cooperatives. Specifically, it is intended to know if the different sections of polyvalent and multisectoral agricultural cooperatives have separate accounts. For this purpose, we made a review of the state of the art and reflection on the written matter. Cooperatives present themselves as one of the families of the social economy, a sector that has a preponderant role in the economy. Specifically, agricultural cooperatives are a branch of the cooperative sector with their own characteristics and, therefore, it is pertinent to make a legal and accounting study of the specificities imposed on polyvalent and multisectoral agricultural cooperatives, giving particular attention to the sections. The methodology used is qualitative, based on a multiple case study, through the study of phenomenons. Through this method we could validate if, the polyvalent agricultural cooperatives studied comply with the legal and accounting standards. We verified that there are gaps in the statutes and accounting reports of the cooperatives, particularly with regard to the sections. It is concluded that agricultural cooperatives should be part of an accounting system more appropriate to their specific characteristics.
The main objective of this dissertation is the study of the regime of sections in Portuguese polyvalent and multisectoral agricultural cooperatives. Specifically, it is intended to know if the different sections of polyvalent and multisectoral agricultural cooperatives have separate accounts. For this purpose, we made a review of the state of the art and reflection on the written matter. Cooperatives present themselves as one of the families of the social economy, a sector that has a preponderant role in the economy. Specifically, agricultural cooperatives are a branch of the cooperative sector with their own characteristics and, therefore, it is pertinent to make a legal and accounting study of the specificities imposed on polyvalent and multisectoral agricultural cooperatives, giving particular attention to the sections. The methodology used is qualitative, based on a multiple case study, through the study of phenomenons. Through this method we could validate if, the polyvalent agricultural cooperatives studied comply with the legal and accounting standards. We verified that there are gaps in the statutes and accounting reports of the cooperatives, particularly with regard to the sections. It is concluded that agricultural cooperatives should be part of an accounting system more appropriate to their specific characteristics.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Cooperativas agrícolas Cooperativas polivalentes Cooperativas multissetoriais e secções Multisectoral cooperatives Sections Agriculture cooperatives Polyvalent cooperatives