Purpose Social economy employees focus on personal fulfillment and social good rather than economic gains. They prefer to work in a sector that promotes satisfaction and makes them feel worthy. The purpose of this paper is to investigate employees’ motivations to engage in the social economy...

The reform of international accounting standards, as a consequence of the process of harmonization of European accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the equity and liabilities of cooperatives, added to the impact...

To ignore the historical perspective of socio-economical phenomena while looking ahead to the future in an attempt to raise expectations and set new challenges, can prove a risky move when approaching the cooperative movement as a whole. This is particularly so in the case of the European...

This paper investigates the foundations of cooperative identity and how it is constructed by the organisation. More specifically, our research focuses on a financial cooperative in the simultaneously emerging and consolidating cultural sector. The originality of this paper lies in the...