Special issue on Cooperatives: a mode of governance and accountability for a better world?
Journal of Accounting & Organizational Change

2012 was declared by the United Nations Organisation international year for cooperatives. Cooperatives are celebrated because of their contribution to eradicating poverty, creating employment and allowing for social cohesion. Today, the cooperative world counts on 800 million members, employs 100 million workers in 96 countries worldwide and aids 150 million people. As voluntary and autonomous organisations, cooperatives are mostly active in the development of local communities. For all these reasons, the United Nations is appealing to the international community to recognise, promote and foster the growth of this important segment of our society.

A cooperative is viewed as a private sector company owned by its stakeholders, e.g. employees, suppliers, customers. Therefore like most companies, stakeholders have a vested interest in decision making, be they creditors seeking loan assurances or profit-motivated shareholders. However despite the economic importance of cooperatives, industry commentators have noted a dramatic lack of understanding of the conceptual and theoretical foundations of cooperative practices. Cooperative research attracted some attention in the 1970s but academic interest has since dwindled. At a time when financial capitalism is called into question and calls for more humane capitalism are articulated, it seems more than appropriate to provide citizens, political and economic leaders as well as actors from the cooperative world with concepts and theoretical frameworks that enable understanding, modelling and dissemination of cooperative practices.

This special issue welcomes submissions aimed at providing conceptual and theoretical insights into the specificities of cooperatives as well as functional understandings that can be translated from the cooperative world to the public, not-for-profit and private sectors. The special issue welcomes papers with a theoretical contribution to the modelling and understanding of cooperatives and or accounting, covering the following issues.

1. Cooperatives as a credible alternative perspective on capitalism
a. Cooperatives, capital and profit
b. Cooperatives, new forms of accountability and governance
c. Cooperatives, controls, hierarchy and management
d. Cooperatives, labour and professional identity

2. Cooperatives and their contribution to a better world
e. Cooperatives and accountability for social cohesion
f. Cooperatives and accountability for company’s perennial grant
g. Cooperatives and accountability for local development

These themes are only indicative. Papers on other themes associated with cooperatives with relevance to understanding of accounting, accountability, controls and the functioning of organisations are welcomed. Deadline for submissions is 31 March 2013. Authors will be notified by 1 July 2013 on the acceptance or rejection of their manuscripts. Deadline for final revisions (where needed) will be 31 December 2013. Accepted papers will be published in 2015. Enquiries for this special issue should be sent to Dr. Vassili Joannidès. Manuscripts must be submitted via online using the submission site at http://mc.manuscriptcentral.com/jaoc. Authors intending to submit a paper should contact the guest editors via email before 30 October 2012.

Guest editors

Dr. Vassili Joannidès

Ass. Prof. of management control

Grenoble École de Management
12 rue Pierre Sémard
38003 Grenoble cedex
France
Vassili.joannides@grenoble-em.com
Vassili.joannides@qut.edu.au
Dr. Nathalie Ferraud-Ciandet

Ass. Prof.of law and organisation

Grenoble École de Management
12 rue Pierre Sémard
38003 Grenoble cedex
France
Nathalie.ferraud-ciandet@grenoble-em.com
Dr. Corinne Cortese

Senior Lecturer, School of Accounting and Finance

University of Wollongong, NSW 2522 Australia

corinne_cortese@uow.edu.au