International experiences in cooperative audit and lessons for Serbia
Апстракт
Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs... to be significantly improved.
Кључне речи:
cooperative audit / cooperatives / European experiences / SerbiaИзвор:
Ekonomika poljoprivrede, 2018, 65, 3, 1111-1122Издавач:
- Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
Финансирање / пројекти:
- Рурално тржиште рада и рурална економија Србије - диверзификација дохотка и смањење сиромаштва (RS-MESTD-Basic Research (BR or ON)-179028)
- FAO/EBRD Technical Cooperation project Supporting the Development of Agricultural Cooperatives in Serbia - Recommendations for a Uniform and Effective Cooperative Audit System in Serbia.
Институција/група
Poljoprivredni fakultetTY - JOUR AU - Zakić, Vladimir AU - Nikolić, Marija AU - Kovačević, Vlado PY - 2018 UR - http://aspace.agrif.bg.ac.rs/handle/123456789/4821 AB - Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs to be significantly improved. PB - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt T2 - Ekonomika poljoprivrede T1 - International experiences in cooperative audit and lessons for Serbia EP - 1122 IS - 3 SP - 1111 VL - 65 DO - 10.5937/ekoPolj1803111Z ER -
@article{ author = "Zakić, Vladimir and Nikolić, Marija and Kovačević, Vlado", year = "2018", abstract = "Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs to be significantly improved.", publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt", journal = "Ekonomika poljoprivrede", title = "International experiences in cooperative audit and lessons for Serbia", pages = "1122-1111", number = "3", volume = "65", doi = "10.5937/ekoPolj1803111Z" }
Zakić, V., Nikolić, M.,& Kovačević, V.. (2018). International experiences in cooperative audit and lessons for Serbia. in Ekonomika poljoprivrede Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 65(3), 1111-1122. https://doi.org/10.5937/ekoPolj1803111Z
Zakić V, Nikolić M, Kovačević V. International experiences in cooperative audit and lessons for Serbia. in Ekonomika poljoprivrede. 2018;65(3):1111-1122. doi:10.5937/ekoPolj1803111Z .
Zakić, Vladimir, Nikolić, Marija, Kovačević, Vlado, "International experiences in cooperative audit and lessons for Serbia" in Ekonomika poljoprivrede, 65, no. 3 (2018):1111-1122, https://doi.org/10.5937/ekoPolj1803111Z . .