Archive: JCAR

Journal of Co-operative Accounting and Reporting 2012-2017

CEARC published the Journal of Co-operative Accounting and Reporting (JCAR) from 2012 to 2017. This free, peer reviewed publication featured original and reviewed papers, case studies, conceptual framework analytical and simulations models, empirical research technical notes, review of books and accounting standards.

In late 2017, JCAR has merged with the International Journal of Co-operative Management to form a new journal, the International Journal of Co-operative Accounting and Management (IJCAM). For more details contact the Journal Editor Daphne Rixon or view the IJCAM website.

Volume 1 Issue 1 - August 2012

Ethics in Risk Management Practices: Insights from the Italian Mutual Credit Co-operative Banks (opens in new window)

Stewardship: The core of cooperative accounting (opens in new window)

Equity-Liability Accounting Debate in Worker Co-operative Entities Members´ Shares (opens in new window)

Data Access, Availability, Aspirations and Action: A Credit Union Story (opens in new window)


Volume 1 Issue 2 - December 2012

An Overview of Management Systems in the Cooperative Sector. An Analysis of the Italian Leghe. (opens in new window)

The Different Conception of Economic Profit in Cooperatives (opens in new window)

Financial Performance and Efficiency of Consumer Co-operatives and Limited Companies - Agency Theoretical Approach (opens in new window)


Volume 2 Issue 1 - August 2013

Cooperative Accounting: Purposes and Challenges (opens in new window)

Financial Performance and Efficiency of Coop Banks in Jammu and Kashmir (India) (opens in new window)

An Assessment of Coops in Italy: Economic & Occupational Insights in 2008 (opens in new window)


Volume 3 Issue 1 - August 2015

Economic Impact of the Nova Scotia Co-operatives (opens in new window)

OCFAID Analysis of the Demise of Canada's Dairyland Co-operatives (opens in new window)

OCFAID - A Practical Application in Cooperative Analysis (opens in new window)


Volume 4 Issue 1 - Spring 2016

Talking the Talk: Canadian Co-operatives and Sustainability Reporting (opens in new window)

Sustainability Reporting in Canada's Financial Institutions (opens in new window)

Adoption of Sustainability Reporting and Assurance Study (opens in new window)

CoopIndex: Human Dignity as the Essence of Co-operative Values and Principles (opens in new window)

Co-operatives Developing Networks: View of Co-ops Through Actor Network Theory (opens in new window)


Volume 5 Issue 1 - Fall 2017

Exploring A Principled Pathway to the Future (opens in new window)

Non-Financial Tools and Indicators for Measuring the Impact of Co-operatives (opens in new window)

Leading Edge Credit Union - Guide for Leveraging the Co-operative Advantage (opens in new window)

Management of Lending Risk in Irish Community Credit Unions (opens in new window)

Accounting for Co-operation (opens in new window)

 

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Journal of Co-operative Accounting and Reporting
ISSN 1927-9590