TY  - 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 . .