Accountability and Social Accounting for Social and Non-profit Organizations by Ericka Costa
Author:Ericka Costa
Language: eng
Format: epub
Publisher: Emerald Group Publishing Limited
Published: 2014-06-04T16:00:00+00:00
Some additional items have been included for risk analysts and similar professionals:
Financial institutions in granting loans use what are known as lending technologies, which ones are the most commonly used by your organization? Do you also use them for SMEs?3
Do you use relationship banking and credit scoring?
Both items are exploratory and their purpose is to find out information concerning current banking practices.
The interviewees are experts in the field and belong to different collectives, the aim being to obtain a broader vision.
The panel of interviewees is made up of
An auditor, partner of a second tier auditing firm, specialised in the cooperative sector.
A business consultant and part-time university associate professor, specialised in accounting and tax for cooperatives.
The managing director of a mutual guarantee company. This mutual guarantee company operates only within the social economy sector, that is, mainly cooperatives. She was previously a financial director of one of the biggest worker cooperatives in Spain, and previous to that, an auditor specialised in the cooperative sector.
The managing director of a cooperative bank who had previously held senior positions in the representative organization of the Spanish cooperative bank.
The financial director of a major agricultural cooperative.
The financial director of a major worker cooperative.
An accounting professional at a federation of worker cooperatives who is in charge of the accounting and tax advisory services to cooperative members.
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