Bedürfnisstruktureil für Beratungs- und Prüfungsdienstleistungen deutscher Genossenschaften - Auswertung einer Umfrage unter Genossenschaften

Lenz Hansrudi ()
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Lenz Hansrudi: Ist Inhaber des Lehrstuhls für Wirtschaftsprüfungs- und Beratungswesen an der Wirtschaftswissenschaftlichen Fakultät der Universität Würzburg, Sanderring 2, D-97070 Würzburg

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 4, 297-309

Abstract: We conduct a survey study in order to evaluate the importance of cooperative values like solidarity, member promotion and synergy effects. Making use of those specific advantages indeed has a positive impact on the operating results of cooperatives. With respect to the cooperative auditing federations, we find that cooperatives seldom demand business consulting services. Primarily, they seek legal advice or demand tax consulting services. The professional competence of the auditing federations is considered satisfactory in the field of the annual audit. Cooperatives are less satisfied with business consulting services.

Date: 2009
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DOI: 10.1515/zfgg-2009-0404

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