Academic literature on the topic 'Accounting of Cooperative'

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Journal articles on the topic "Accounting of Cooperative"

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Zulaihati, Sri, and Santi Susanti. "Accounting Cooperative System of Business Vocational High School in Jakarta." Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences 1, no. 4 (December 22, 2018): 282–88. http://dx.doi.org/10.33258/birci.v1i4.120.

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This research seeks to help the business continuity of the school cooperative, to solve the problem of cooperative sustainability as a learning center for students to improve the quality of education and relevance to the business world, access, efficiency and relevance of education to make higher competence of students in the senior high school level. Researchers see that school cooperatives have not been well managed because management resources do not maximize their potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas the opportunity in order to maximize the cooperative's economic potential to improve the welfare of students is very wide open. School cooperatives also serve as laboratories for students to implement a dual system education is not optimal in its implementation, the involvement of students only to maintain the store, not to the stage of implementation of good management. This paper will explain how school cooperatives management in business vocational high school in Jakarta with qualitative research method
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Corrigan, Lawrence T., and Daphne Rixon. "A dramaturgical accounting of cooperative performance indicators." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 60–80. http://dx.doi.org/10.1108/qram-08-2016-0060.

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Purpose Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse. Design/methodology/approach This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials. Findings The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement. Research limitations/implications Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures. Originality/value Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.
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Apriwandi, Apriwandi. "Strategi Pembinaan dan Pendampingan Koperasi Peternak Sapi Perah Dalam Mendukung Keberlangsungan Koperasi Dan Ketahanan Ekonomi Anggota (Studi di KUD Sinar Jaya)." JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN 9, no. 1 (July 5, 2021): 1–14. http://dx.doi.org/10.47668/pkwu.v9i1.116.

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The purpose of this study to examine the use of mentoring and coaching strategies in dairy farmer cooperatives as a means of improving cooperative performance. at this time, cooperatives must survive and maintain the success of their organizations at the highest level because of the high expectations of cooperative stakeholders. Taking place in such a fierce competitive environment requires a more effective and efficient attitude through increasing the capability of the cooperative management staff. Coaching and mentoring can be the key to success for cooperative organizations in maintaining the competitiveness and management power of cooperatives. The research findings show that the problems in cooperative management and accounting have not been achieved as their best. Most of the accounting staff do not understand the accounting process and in the end the financial reports are not sufficient to meet the needs of cooperative users. This research focuses on assisting the accounting process and cooperative management as a support activity for cooperative activities, which will be a source of motivation and an effective performance booster not only for cooperatives but also for management and staff.
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Tjahjanto, Tjahjanto, Indah Rahayu Lestari, and Rinny Meidiyustiani. "FINANCING OF FINANCIAL STATEMENTS USING COMPUTER APPLICATION (STUDY ON COOPERATION IN KLATEN)." ICCD 1, no. 1 (December 21, 2018): 563–68. http://dx.doi.org/10.33068/iccd.vol1.iss1.85.

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The purpose of this Community Service activity is to improve the basic knowledge of accounting, as well as the preparation of simple financial statements by utilizing the accounting information technology. Based on survey results to 11 cooperatives in Klaten it can be identified problems as follows: 1) Not well-organized bookkeeping. 2) Recording is still done manually and not yet supported by computer-based information system technology. Based on the problems faced by the cooperative, the solutions offered to cooperatives are debriefing of accounting knowledge as the basis for preparation of financial statements of cooperatives, as well as the creation of cooperative accounting programs, demonstrations, and training. Currently the first phase of the activity has been going well and smoothly. Where in this stage the cooperative began to run the preparation of financial statements by using the accounting information system technology, using TJFinanceprogram.Assistance in the utilization of cooperative accounting system that has been made, among others in the form of mentoring preparation, as well as assistance in the use of cooperative accounting system. So that the existing system can be utilized more optimally and can be developed in accordance with the needs of the cooperative management as a partner of dedication and other cooperative management members in Klaten. In addition there is an increased role of stakeholder better associated with the creation and development of cooperative applications so that in the future will be the application development process when running in accordance with what is expected by the cooperative.
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Cottell, Philip G., and Barbara J. Millis. "Cooperative learning in accounting." Journal of Accounting Education 10, no. 1 (March 1992): 95–111. http://dx.doi.org/10.1016/0748-5751(92)90019-2.

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Ganc, Marzena, and Mirosław Wasilewski. "METHODOLOGY OF COST RECORDING AND ACCOUNTING IN DAIRY COOPERATIVES." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 25(74) (July 15, 2021): 98–110. http://dx.doi.org/10.22630/pefim.2021.25.74.8.

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The purpose of the research is to present the theoretical and practical aspects of determining the unit cost of producing dairy products in what is defined as a "typical" dairy cooperative. The Euclideanand urban distance method was used to determine a typical object with n = 88 dairy cooperatives – the following set of variables was defined, which are common to all cooperatives and reflect the sizeand specificity of cooperative units on the milk market in Poland. The selected cooperative provides a procedure for calculating the unit costs of dairy products on the basis of a detailed case study. Thefull cost account used in cooperatives does not provide cost information for management decisions.Indirect cost accounting using contractual factors does not provide reliable cost data. An important issue in determining the coefficients is the adoption of a measure which reflects the actualrelationship between cost and cost carrier, a product which, in the case of dairy products, may be difficult. It would be appropriate to attempt to introduce a variable cost account in dairy cooperativesin order to avoid the contractual assignment of indirect costs to products. The main problem highlighted by the authors is the lack of an adequate information system for the cost accounting indairy cooperatives. The implementation of such solutions would allow managers of a dairy cooperative to make appropriate (short-term) decisions in terms of developing an assortmentstructure based on data e.g. on profitability at the level of individual products.
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Kucherenko, Mykola. "Improving the organization of share capital analytical accounting." University Economic Bulletin, no. 40 (March 1, 2019): 20–25. http://dx.doi.org/10.31470/2306-546x-2019-40-20-25.

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The research subject is a set of theoretical, methodological and organizational aspects of share capital accounting in agricultural production cooperatives. The aim of the work is to substantiate the methodological basis for share capital accounting, to identify its features, to develop proposals for its improvement. The methodological basis of the article are the general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system and structural analysis and synthesis, grouping, graphic, accounting records, double entry, financial reporting. The results of the work.In the article the regulatory legal and organizational support of agricultural cooperatives activities, the methodology of their activities accounting and the specific features of reflection in accordance with the International Financial Reporting Standards aresubstantiated. The most typical operations that determine the characteristics of accounting for the cooperative form of management are considered. The possible ways of the enterprise accounting improvement by improving the organization of share capital analytical accounting are proposed. The field of application of results. The results of the study can be used for accounting and control of agricultural production cooperatives activities. They are also a prerequisite for designing strategies of their development and management. Conclusions according to the article. The content and features of the accounting methodology in cooperative entities are determined by the features of formation and changes of individual components of their equity, in particular share capital and retained earnings (uncovered loss), as well as by the emergence of new objects of accounting and economic relations. Share capital is the economic basis for cooperatives the existence. Therefore, we have proposed our own version of analytical accounting of share capital and cooperative members’ contributions. The format of “Share Accounting Book” used by most of the agricultural cooperatives investigated, does not fully correspond to the information needs of users. Therefore, it was proposed to improve this form of analytical accounting register. To organize the analytical accounting of land ownership, one should use the separate books for land registration. That will provide cooperative management and members with the detailed information onthe land ownership volume and dynamics for the whole business and in relation to its co-owners.
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Bengoa, Iaki Arenaza. "Accounting in a cooperative company." International Journal of Technology Management & Sustainable Development 8, no. 1 (July 1, 2009): 57–67. http://dx.doi.org/10.1386/ijtm.8.1.57_1.

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Djaelani, Syafril. "TEKNIK PENYUSUNAN LAPORAN KEUANGAN BAGI KSPPS/USPPS KOPERASI SYARIAH DI KALIMANTAN SELATAN." Bakti Banua : Jurnal Pengabdian Kepada Masyarakat 1, no. 1 (May 1, 2020): 34–40. http://dx.doi.org/10.35130/bbjm.v1i1.85.

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Community service is carried out by providing training on financial report preparation techniques for KSPPS / USPPS cooperatives in the South Kalimantan region. Accounting is an information system that produces financial reports to interested parties. Accounting knowledge is useful to reduce the risk of errors in recording. Based on the explanation that the cooperative activity is selling services and other activities. Cooperative activities are also carried out in several Islamic cooperatives in Banjarmasin. Knowledge of accounting is very necessary for the successor and members to avoid fraud and can minimize the risk of recording the transaction activities that occur in the cooperative. This activity uses a descriptive qualitative approach. The method used is cerama (presentation), interactive dialogue and question and answer. Hopefully this activity will provide benefits to the management and members of cooperatives in the South Kalimantan region
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Septariani, Jumania. "PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI BERDASARKAN SAK-ETAP PADA KOPERASI UNIT DESA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 1 (July 31, 2018): 64–83. http://dx.doi.org/10.35449/jemasi.v14i1.107.

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This study discusses the application of cooperative financial accounting standards based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on Village Unit Cooperative. The object of this research is KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency. KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency has standards and guidelines used in the preparation of financial reporting will be reported at annual meeting members and can serve as the basis for economic decision-making as well as to improve the quality of supervision of cooperative business management practices. Previously the regulation or standard regarding cooperatives contained in PSAK 27. Along with the development and revision, the cooperative standard is regulated in SAK ETAP and refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia 12/2015 concerning General Guidelines for Cooperative Accounting. Therefore, KUD of Sriwijaya of Plakat Tinggi Musi Banyuasin Regency adjusted the application of standard in the preparation of financial statements. This research is conducted qualitatively by using qualitative data analysis technique. Qualitative data in the form of survey results and interviews conducted at KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency.
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Dissertations / Theses on the topic "Accounting of Cooperative"

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Gonçalves, Cesar Schmidt. "Uma contribuição à estruturação dos procedimentos e demonstrações contábeis das cooperativas - aplicação em uma cooperativa de trabalho." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12122003-112731/.

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Este trabalho, cujo tema é “Uma contribuição à estruturação dos procedimentos e demonstrações contábeis das cooperativas – Aplicação em uma cooperativa de trabalho”, apresenta uma proposta de modificação na estrutura tanto dos procedimentos como das demonstrações contábeis das sociedades cooperativas. Partiu-se do problema que este tipo de sociedade vem enfrentando, ou seja, cálculo de impostos e contribuições com base na receita bruta, receita esta que não pertence à cooperativa, além da apresentação das informações contábeis dessas entidades, que por se tratar de sociedade “sui generis”, em função de seu aspecto doutrinário, não vem recebendo tratamento contábil de forma adequada. Iniciou-se a pesquisa com uma síntese da origem e da evolução do cooperativismo no mundo, seus precursores, a formação e evolução do pensamento cooperativista, de sua doutrina, dos seus princípios e normas, proporcionando assim o entendimento do funcionamento deste tipo de sociedade, seus aspectos doutrinários próprios, que a diferenciam do restante das sociedades, além de se conseguir identificar as transações que ocorrem entre elas e seus cooperados, assim como as transações de cada um separadamente, inclusive com a possibilidade de registrá-las. Posteriormente é realizado um estudo do sistema contábil para que, embasado nesta teoria, se consiga discutir e conceituar as receitas, despesas e custos das cooperativas e dos cooperados, bem como, ao mesmo tempo, definir quais os procedimentos contábeis corretos para estas operações. Com isso, buscou-se referencial teórico para sustentar as propostas de modificação tanto nos procedimentos como, por conseqüência, nas demonstrações contábeis das sociedades cooperativas, que foram realizadas de forma a mostrar as receitas, as despesas e os custos destas e de seus cooperados separadamente, fazendo com que a demonstração de resultado se apresente com o resultado da cooperativa e o patrimônio dela se apresente com sua forma própria, seguindo-se os aspectos doutrinários deste tipo de sociedade. Por fim, as propostas de modificações estudadas teoricamente são testadas e comparadas por meio de sua aplicação em demonstrações contábeis de uma cooperativa do ramo de trabalho.
This research has as theme “A contribution for the structuring of the proceedings and cooperatives accounting demonstrations - applied to a working cooperative” and it shows a proposal of the structure changing not only the proceedings but also the accounting demonstrations of the cooperative society starting from the problem which this kind of society has been going through, that is, the taxation and contribution based on gross revenue, which doesn’t belong to the cooperative, besides the accounting presentation of themselves, that deal with the society “sui generis” related to its indocrinate aspect, it hasn’t been getting an accounting treatment appropriately. The research began with the origin synthesis and the cooperativism in the world and its forerunners, the formation and evolution of cooperative thought, its doctrine, its principles and rules, making possible the understanding of the function of this kind of society, its own doctrine aspects which makes the difference from the rest of the societies, besides getting to identify the transactions which occurs among them and their member of a cooperative, as well as the transaction of each one separatedly, including the possibilities of registering them. Afterwards it is achieved a study of the accounting system so that based on this theory we can think it over and name this revenues, expenses and costs of the cooperatives and their members, not to mention, at the same time define which are the correct accounting proceedings for these operations. With this, people searched for theorical referencial to back up the proposal of the changings in the proceedings as well as, by consequences, in the accounting demonstrations of the cooperative societies, which were achieved in a way to show their revenues and costs and also their members separatedly, making the demonstration of the results show along with the cooperative one and their corporate assets shows with its own way following the doctrine aspects of this kind of society. Finally, the proposal for the changing theorically studied, is tried and compared by means of its application in accounting demonstrations of a cooperative type of work.
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Makarius, Heather M. "The Cooperative accounting for Brand Equity /." Connect to this title online, 2005. http://hdl.handle.net/1811/384.

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Thesis (Honors)--Ohio State University, 2005.
Title from first page of PDF file. Document formattted into pages: contains, 27 p. Includes bibliographical references (p. 27). Available online via Ohio State University's Knowledge Bank.
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Raharja, Surya. "Accounting, accountability, and cooperative identity in Indonesia." Thesis, University of Southampton, 2018. https://eprints.soton.ac.uk/423468/.

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This study has two related primary aims. The first is to investigate how accountability is embodied in practice in a specific context, namely the cooperative sector in a developing country (Indonesia). Secondly, it aims to investigate the role of accounting in the discharge of accountability in this sector. A qualitative approach and interpretive methodology was chosen for conducting the research. Data were gathered through observations, documentary analysis and interviews. There are 32 interviewees from four case organisations involved in the cooperative movement. A thematic analysis was used to analyze data and facilitate interpretive analysis. The findings show that identity influence accountability, particularly in terms of what should be ‘accounted’. Identity orientation (Brickson, 2007) provides a stakeholder-based grounding and is employed as a framework to understand how organisational (cooperative) identity influences accounting and accountability practice. The findings highlight the use of narratives and ‘implicit’ accounts as a socialising form of accountability, which is used to underpin formal accountability processes such as the Annual General Meeting (AGM), or which on its own serves as accountability. ‘Face to face’ account is commonly used in which selected information from financial statements is conveyed. Meanwhile, the ’implicit account’ exists as a form of accountability. In addition, besides its reporting function, accounting remains widely practiced to support business particularly in its system of control. It is also found that cooperatives are resistant to changes in accounting regulation. The findings contribute to advance stakeholder theory on accountability. Identity orientation facilitates stakeholder theory to see two ways relationship and social relation. As results, the two streams of research can be linked which provide better understanding of accounting and accountability practice. It also opens up new insights on implicit account and detail content of socialising form of accountability. In particular, it puts flesh on socialising forms of accountability and what kind of accounting information is conveyed in social interactions. In addition, this study provides insights of the application of ‘implicit’ account in a high trust community such as the cooperative movement.
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Sainty, Barbara Joan. "The role of accounting in achieving cooperative efforts within a firm." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262178831.

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Cole, Janet Vivienne. "Media use and computer supported cooperative work : a socio organisational computational description of accounting activities." Thesis, Brunel University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247500.

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Lacroix, Carol Josephine. "The politics of need : accounting for (dis)advantage : public housing co-operatives in Western Australia /." Access via Murdoch University Digital Theses Project, 2006. https://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20080411.150027.

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Chaulk, Elizabeth. "Student perceptions of a work exposure component of a college program." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0033/MQ47444.pdf.

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Diop, Nogaye. "Exigences des créanciers et système d'information comptable dans les coopératives agricoles du Sénégal /." Thèse, Chicoutimi : Université du Québec à Chicoutimi, 1990. http://theses.uqac.ca.

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Lima, Silene Jucelino de. "Aprendizagem cooperativa: um experimento no ensino de contabilidade." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14022013-131422/.

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Devido à grande discrepância entre os métodos de ensino atuais e a forma como ocorre a atuação profissional do contador, destaca-se a necessidade de estudar métodos que estimulem a interação social e facilitem a cooperação entre os estudantes. Neste cenário, a presente pesquisa dedica-se ao estudo da aprendizagem cooperativa, tema já consolidado no ensino de inúmeras disciplinas de nível secundário, porém recente no ensino superior de contabilidade e com resultados ainda controversos. O objetivo principal é avaliar se a utilização da aprendizagem cooperativa proporciona melhoria na aprendizagem dos alunos de Ciências Contábeis. Para isso, foram escolhidos dois níveis das habilidades intelectuais mais elevadas da taxonomia de Bloom: aplicação e análise. O referencial teórico se baseia na literatura sobre aprendizagem cooperativa, taxonomia de Bloom, estilos de aprendizagem e o problema de gerenciamento de conflitos em grupos conhecido como \"Paradoxo de Abilene\". O experimento foi realizado em uma turma do 1º semestre do curso noturno de Ciências Contábeis da FEA-USP. A amostra inicial era composta por 43 alunos e a final por 36. Os alunos foram divididos em dois grupos: experimental (aprendizagem cooperativa) e controle (aprendizagem individual), utilizando amostragem aleatória estratificada. Os critérios de estratificação foram: 1º) nota parcial em Contabilidade Introdutória; 2º) gênero; 3º) estilo de aprendizagem e; 4º) faixa etária e experiência. Os dois grupos responderam às mesmas questões, porém a turma de controle respondeu individualmente e a turma experimental, em grupos heterogêneos de quatro a cinco indivíduos. Os dados coletados foram analisados utilizando a análise de covariância (ANCOVA) para a categoria aplicação e análise de variância (ANOVA) para a categoria análise. Contrariando as expectativas, os resultados não apuraram diferenças significativas no desempenho dos alunos nas duas categorias. Ao final do estudo, são discutidas as percepções dos alunos sobre a experiência, limitações e sugestões para pesquisas futuras sobre o tema.
Due to the large discrepancy between the current learning methods and how is the performance of the professional accountant, stands out the need to study methods that encourage social interaction and facilitate cooperation among students. In this scenario, the present research is devoted to the study of cooperative learning, a topic already consolidated in teaching numerous courses at the secondary level. However, this is recent in higher education accounting and the results are still controversial. The main objective is to evaluate whether the use of cooperative learning provides improvement in student learning in accounting science. For this, we chose two levels of higher intellectual skills of Bloom\'s taxonomy: application and analysis. The theoretical framework is based on the literature on cooperative learning, Bloom\'s taxonomy, learning styles and the problem of conflict management in groups known as \"Abilene Paradox\". The experiment was conducted in a 1st semester of the night course of accounting from FEA-USP. The initial sample was composed of 43 students and end by 36. Students were divided into two groups: experimental (cooperative learning) and control (individual learning), using stratified random sampling. The stratification criteria were: 1) partial score in Introductory Accounting, 2) gender, 3) learning style and, 4) age and experience. Both groups answered the same questions, but the control group answered individually and the experimental group in heterogeneous groups of four to five individuals. The collected data were analyzed using analysis of covariance (ANCOVA) for category application and analysis of variance (ANOVA) for category analysis. Contrary to expectations, no significant differences were cleared in the student performance of cooperative learning in relation to individual learning in both categories. At the end of the study, it was discussed the perceptions of students about the experience, limitations are and suggestions for the future research on the topic.
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Smarsh, Andy. "Financial performance profile and evaluation of alternative equity management programs for farmers cooperative equity company." Thesis, Manhattan, Kan. : Kansas State University, 2010. http://hdl.handle.net/2097/2389.

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Books on the topic "Accounting of Cooperative"

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Kramarovskiĭ, Leonid Moiseevich. Revizii͡a︡ dei͡a︡telʹnosti proizvodstvennogo kooperativa. Moskva: "Finansy i statistika", 1993.

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Nong ye he zuo jing ji he suan dan wei kuai ji. [Hangzhou shi]: Zhejiang ren min chu ban she, 1985.

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Chŏn, Hŭi-sŏn. Hyŏptong chohap kyŏngyŏng punsŏk: Kyŏngyŏng kwalli kibon tosŏ. Sŏul Tʻŭkpyŏlsi: Hyŏptong Yŏnʼguwŏn, 1994.

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Qu yu xing he zuo jing ji zu zhi kuai ji. Jinan: Shandong ren min chu ban she, 1986.

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Lugovoĭ, V. A. Kak vesti uchet v kooperativakh. Moskva: "Finansy i statistika", 1989.

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Fanni, Maurizio. La contabilità generale ed il bilancio-tipo delle società cooperative: Commentato ai sensi della vigente normativa e delle direttive della CEE. Padova: CEDAM, 1987.

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Chŏn, Hŭi-sŏn. Nonghyŏp hoegye. Sŏul Tʻŭkpyŏlsi: Hyŏptong Yŏnʼguwŏn, 1988.

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Cheng xiang ji ti suo you zhi gong ye qi ye cai wu kuai ji. Changsha Shi: Hunan ren min chu ban she, 1985.

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Seetharaman, S. P. Financial reporting of cooperatives. New Delhi: Oxford & IBH Pub. Co., 1987.

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Sainty, Barbara. The role of accounting in achieving cooperative efforts within a firm. London, Canada: Western Business School, University of Western Ontario, 1996.

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Book chapters on the topic "Accounting of Cooperative"

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Liang, Zhengyou, Ling Zhang, Shoubin Dong, and Wenguo Wei. "Charging and Accounting for Grid Computing System." In Grid and Cooperative Computing, 644–51. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24680-0_103.

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Shan, Jiulong, Huaping Chen, Guoliang Chen, Haitao Tian, and Xin Chen. "Accounting in the Environment of Grid Society." In Grid and Cooperative Computing, 715–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24680-0_115.

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Rao, Ruonan, Baiyan Li, Minglu Li, and Jinyuan You. "The Delivery and Accounting Middleware in the ShanghaiGrid." In Grid and Cooperative Computing, 786–93. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24679-4_133.

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Burkhalter, Byron, and Marc Smith. "Inhabitant’s Uses and Reactions to Usenet Social Accounting Data." In Computer Supported Cooperative Work, 291–305. London: Springer London, 2004. http://dx.doi.org/10.1007/1-85233-862-8_15.

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Scaletti, A., and S. Pisano. "Open-Book Accounting and Accounting Information Systems in Cooperative Relationships." In Information Technology and Innovation Trends in Organizations, 329–36. Heidelberg: Physica-Verlag HD, 2011. http://dx.doi.org/10.1007/978-3-7908-2632-6_37.

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Saliy, Victoria V., Olga V. Ishchenko, Victoria G. Bush, Elvira G. Gladysheva, and Elena V. Abyzova. "Accounting and Analytical Systems as an Integral Element of Contemporary Accounting." In Frontier Information Technology and Systems Research in Cooperative Economics, 739–46. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57831-2_80.

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Catuogno, Luigi, Pompeo Faruolo, Umberto Ferraro Petrillo, and Ivan Visconti. "Reliable Accounting in Grid Economic Transactions." In Grid and Cooperative Computing - GCC 2004 Workshops, 514–21. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30207-0_64.

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Qian, Qi, and Minglu Li. "HiGAF: A Hierarchical Grid Accounting Framework." In Grid and Cooperative Computing - GCC 2004 Workshops, 650–57. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30207-0_80.

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Kim, Beob Kyun, Haeng Jin Jang, Tingting Li, Dong Un An, and Seung Jong Chung. "A Grid Accounting Information Service for Site Autonomy." In Grid and Cooperative Computing - GCC 2005, 96–101. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/11590354_12.

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Kryatova, Lyudmila A., Olga S. Ezopova-Sorokina, Roza N. Nurgalieva, Renata I. Amirova, and Lyudmila A. Furgina. "The New IFRS Leaseholder Accounting Model." In Frontier Information Technology and Systems Research in Cooperative Economics, 963–70. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57831-2_103.

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Conference papers on the topic "Accounting of Cooperative"

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Gorm, Nanna, and Irina Shklovski. "Steps, Choices and Moral Accounting." In CSCW '16: Computer Supported Cooperative Work and Social Computing. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2818048.2819944.

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Dong, Mian, Tian Lan, and Lin Zhong. "Rethink energy accounting with cooperative game theory." In MobiCom'14: The 20th Annual International Conference on Mobile Computing and Networking. New York, NY, USA: ACM, 2014. http://dx.doi.org/10.1145/2639108.2639128.

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Bowser, Anne, Katie Shilton, Jenny Preece, and Elizabeth Warrick. "Accounting for Privacy in Citizen Science." In CSCW '17: Computer Supported Cooperative Work and Social Computing. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/2998181.2998305.

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Elmroth, Erik, Fermin Galan Marquez, Daniel Henriksson, and David Perales Ferrera. "Accounting and Billing for Federated Cloud Infrastructures." In 2009 Eighth International Conference on Grid and Cooperative Computing (GCC). IEEE, 2009. http://dx.doi.org/10.1109/gcc.2009.37.

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Stisen, Allan, Nervo Verdezoto, Henrik Blunck, Mikkel Baun Kjærgaard, and Kaj Grønbæk. "Accounting for the Invisible Work of Hospital Orderlies." In CSCW '16: Computer Supported Cooperative Work and Social Computing. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2818048.2820006.

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Liang, Yi, Zheng Zhang, Jianping Fan, and Dan Meng. "PhoenixAccount: A Grid Accounting System for the Distributed Resource Sharing." In 2008 Seventh International Conference on Grid and Cooperative Computing (GCC). IEEE, 2008. http://dx.doi.org/10.1109/gcc.2008.40.

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Andyarini, Kus Tri, Bambang Subroto, Imam Subekti, and Rosidi. "The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.50.

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Zhu, Jianchao, Li Zha, and Sha Wu. "A Flexible and Timely Resource Accounting Framework and Service for CNGrid." In 2008 Seventh International Conference on Grid and Cooperative Computing (GCC). IEEE, 2008. http://dx.doi.org/10.1109/gcc.2008.107.

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Abdurahim, Ahim, and Hafiez Sofyani. "Constructing the Supervision Model in Sharia Cooperative Entities." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.1.

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Ernawati, Widi Dwi, Erlin Melani, and Retno Widiastuti. "The Implementation of PAKEM Using Cooperative Learning Method on Taxation Accounting Subject." In 1st Annual Management, Business and Economic Conference (AMBEC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200415.042.

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