Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal

Bandeira, Ana M.; Meira, Deolinda; Tomé, Brízida

http://hdl.handle.net/10400.22/21982

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Authors

Bandeira, Ana M.

Meira, Deolinda

Tomé, Brízida

Abstract(s)

The purpose of this chapter is to determine whether the current accounting standards of public interest cooperatives in Portugal are adequate, taking into account the social object, particularly the pursuit of furthering public interest and the nature of the subjects that integrate it. Thus, through the methodology of content analysis, the authors analyze the various policies and accounting legislation as well as the literature available on this topic. Through the classification and analysis of the main characteristics of these cooperatives, the authors conclude that they should be subject to the Public Administration's accounting regime in order to respond to the needs of different users of information.