La investigación en contabilidad de cooperativas: una aproximación empírica

Abstract

Since the last decade of the 20th century, a great deal of research has been carried out into accounting in Spain. It has therefore been the object of various studies, based on either a certain area within accounting or a certain branch of research. However, research on cooperative accounting has neither been studied by accounting researchers or by researchers concerned with cooperatives and the social economy. This empirical study therefore proposes to fill this gap by: -Outlining the contents of the research. -Comparing its situation with research in other areas of accounting. -It will thus be possible to identify lacking research areas by exploring a number of subject matters justified a priori as being of interest and comparing these with the outlined contents as mentioned above.Cooperative Enterprises, Accounting Research, Research on Cooperatives, Empirical Study.