Accounting Research has experienced very important developments in the last few decades. Despite the significant body of research, the accounting academic community has paid limited attention to Accounting for Cooperatives and Mutual Entities. In this sense, the International Research Network on Accounting for Cooperatives and Mutual Entities (ACCOOP) seeks to promote the interest of academics in accounting for Cooperatives and Mutual Entities, to enhance international collaboration in research activities, as well as to serve as a meeting point between academics and accounting professionals of any type of organization concerned in accounting for Cooperatives and Mutual Entities.
We are sure that networking provides important synergies and that integrating research efforts and coordinating research activities are the best way to develop research.
The objectives of the Network are as follows:
1. Promotion of Research on Accounting for Cooperatives and Mutual Entities (primary objective)
ACCOOP has a broad approach and all thematic areas in accounting applied to Cooperatives and Mutual Entities are of interest, as well as a broad methodological scope (analytical/modelling, case study, empirical archival, experimental, survey, interdisciplinary, critical, etc.).
ACCOOP supports the exchange of ideas via Internet, provides a platform for the initiation of research co-operation and a list of researchers around the word.
ACCOOP is especially concerned in the promotion of the interest on Cooperatives and Mutual Entities between young researchers.
To reinforce all the previous, ACCOOP pursues the organization of the International Workshop on Accounting for Cooperatives at regular intervals.
2. Contribution to Accounting Standards Setters (secondary objective)
Recent projects of IASB and FASB have highlighted the differences between Cooperatives and Investor Owned Firms (IOFs). The different economic purposes and property rights have on several occasions stressed the development of Accounting Standards which have to attend to different types of business entities
As a secondary objective, ACCOOP pursues to follow the agenda of National and International Standards Setters (mainly IASB), to be aware on any project that could concern Cooperatives and Mutual Entities and finally to participate in the due process of these projects.
In this objective, we are especially pleased with the participation of accounting professionals.
3. To promote a better understanding of Cooperative and Mutual Entities between Standard Setters, other policy makers and the general public (secondary objective).
Without doubt, a better understanding of Cooperatives and Mutual Entities for Standard Setters and other policy makers will redound to an improvement of the legal framework.
A better knowledge by the general public will improve the development of Cooperatives and Mutual Entities.
