Welchen Sinn sehen kleinere Genossenschaften in der Genossenschaftsprüfung? Qualitative Exploration der Meinungsbilder

Rybnikova Irma and Lange Sarah
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Rybnikova Irma: wissenschaftliche Mitarbeiterin am Lehrstuhl für Organisation und Arbeitswissenschaft an der TU Chemnitz.
Lange Sarah: studiert Management and Organization Studies an der TU Chemnitz.

Zeitschrift für das gesamte Genossenschaftswesen, 2014, vol. 64, issue 4, 265-278

Abstract: The compulsary audits of cooperatives are considered to ensure their economic stability, however they receive critical acclaim in the public, too. In this explorative paper we analyze qualitative interviews conducted with five cooperative officials with respect to their attitude towards compulsary audits. The officials expound the problems of compulsary audits‘ costs, but ascribe legitimation for cooperative action to them.

Date: 2014
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DOI: 10.1515/zfgg-2014-0403

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