Centre of Excellence in Accounting and Reporting for Co-operatives

CEARC Capturing the Co-operative Difference

The Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) was created based on the understanding that the co-operative business model, with its unique business purpose, values and principles, is not adequately served by the same approach to accounting used by investor-driven firms. CEARC grew out of the needs of the Co-operative Management Education program at Saint Mary's University for research and curriculum materials suitable for educating co-operative managers.

Report on Impact Released

Education for Values-Based Business: The Co-operative Difference Download a copy now!

New Research Initiatives on United Nations Sustainability Development Goals – Application to Co-operatives

CEARC is working with Co-operatives and Mutuals Canada (CMC) on two innovative research projects on how the UN SDGs can be utilized by co-operatives to demonstrate their performance with respect to sustainability. Click here for more information: https://www.smu.ca/academics/sobey/measuring-sdgs.html

Co-operative Performance Indicators

CEARC is working on a with the co-operative sector to develop performance indicators that reflect the seven principles of co-operatives. We have just completed the first year of this pilot project and we will embark on the second year of the project and are accepting up to 20 additional participants. If you would to participate in this exciting new project, please contact Fiona Duguid or Daphne Rixon. Visit our Performance Reporting page for more information.

Co-operative Accounting e-News

Subscribe to our quarterly e-News which highlights co-operative accounting research and education opportunities. Subscribe now.

CEARC Published Papers and Reports

To view a list of working and discussion papers, reports and co-authored papers, visit our webpage Published Papers

Support CEARC

Interested in supporting the work of CEARC? Click here for more information.