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Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany

2022Journal article Open access
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dc.contributor.authorMeira, Deolinda
dc.contributor.authorBandeira, Ana M.
dc.contributor.authorSantos, Melanie
dc.date.accessioned2023-01-26T13:13:47Z
dc.date.available2023-01-26T13:13:47Z
dc.date.issued2022
dc.description.abstractEste estudio pretende evaluar si la legislación sobre mecanismos de supervisión interna y externa vigente para las cooperativas alemanas permite un nivel de rendición de cuentasy transparencia más adecuados en términos de información financiera en comparación con el modelo adoptado en Portugal. Para ello, y a través de una metodología cualitativa, utilizando la técnica de análisis de contenido y el modelo de estudio de casos múltiples, se construyeron índices de cumplimiento total y parcial por país para evaluarla transparencia y la rendición de cuentasde las cooperativas en la muestra seleccionada. Los resultados obtenidos muestran que las cooperativas analizadas presentan un índice de cumplimiento superior al 50% en todas las categorías seleccionadas. Sin embargo, en todas las categorías, las cooperativas alemanas presentan un porcentaje mayor que las portuguesas, lo cual nos permite concluir que el modelo alemán de supervisión interna y externa proporciona un mayor nivel de rendición de cuentasy transparencia.Palabras clave: Cooperativa; Información financiera; Consejo de Supervisión; Federación de Auditores.pt_PT
dc.description.abstracthis study aims to assess whether the legislation on internal and external supervisory mechanisms in force for German cooperatives allows for a more adequate accountability and transparency in terms of financial reporting compared to the model adopted in Portugal. For this purpose, and through a qualitative methodology, using the content analysis technique and the multiple case study model, total and partial compliance indexes were constructed by country to assess the cooperatives' transparency and accountability in the selected sample. The results show that the analysed cooperatives present a compliance indexhigher than 50% in all the selected categories. However, in all categories, German cooperatives present a higher percentage than Portuguese cooperatives, thus leading to the main conclusion that the German model of internal and external supervision provides a higher level of accountability and transparency.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.5209/reve.83721pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.22/21895
dc.language.isoengpt_PT
dc.subjectCooperativept_PT
dc.subjectAuditing federationpt_PT
dc.subjectFinancial reportingpt_PT
dc.subjectSupervisory boardpt_PT
dc.titleAccountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germanypt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.startPagee83721pt_PT
oaire.citation.titleREVESCO. Revista de Estudios Cooperativospt_PT
oaire.citation.volume142pt_PT
person.familyNameMeira
person.familyNameBandeira
person.givenNameDeolinda
person.givenNameAna Maria Alves
person.identifierA-3005-2017
person.identifier.ciencia-id0B10-A9E6-F399
person.identifier.ciencia-id3317-85F3-1CB7
person.identifier.orcid0000-0002-2301-4881
person.identifier.orcid0000-0003-2324-9119
person.identifier.scopus-author-id57192169315
person.identifier.scopus-author-id55025654000
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationd97b3390-9952-4bb1-b7f4-b5db78358e9f
relation.isAuthorOfPublication39192682-576f-4fd3-8cb5-63e7313e55f0
relation.isAuthorOfPublication.latestForDiscovery39192682-576f-4fd3-8cb5-63e7313e55f0

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