July 29, 2025CIRIEC-España revista de economía pública social y cooperativaOpen Access

Financial reporting for cooperatives: a literature review

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Authors

FGFernando Polo GarridoUniversitat Politècnica de València SVSergio Marí Vidal

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Implication

Literature review identifies gaps and future research directions in financial reporting for cooperatives, highlighting issues with accounting standards.

Key Points

Cooperatives present unique financial reporting challenges due to their hybrid nature as member-owned entities.
The equity-liability distinction is the most extensively studied topic in cooperative accounting literature.
Current accounting standards often fail cooperatives, necessitating ongoing research to address these inadequacies.
Methodological advancements in cooperative accounting reveal significant contributions to the broader accounting discipline.

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Garrido et al. (2025) studied this question.

synapsesocial.com/papers/689a0945e6551bb0af8ced80 https://doi.org/10.7203/ciriec-e.114.30291

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Implication

Literature review identifies gaps and future research directions in financial reporting for cooperatives, highlighting issues with accounting standards.

Financial reporting for cooperatives: a literature review

Discussion

Member takes

Implication

Key Points

Cite This Study

Financial reporting for cooperatives: a literature review

Discussion

Member takes

Implication

Key Points

Cite This Study

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