Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial...

Co-operative principles have a strong economic content and fix peculiarities in the financial structure and generation and sharing of a surplus. In Spain the specific difference between co-operatives and capitalist companies derives from the different rules and laws which have influenced the...

In view of recent corporate scandals, it is argued that corporate governance can learn from public governance. Institutions devised to control and discipline the behaviour of executives in the political sphere can give new insights into how to improve the governance of firms. Some proposal such...