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Abstract

This paper contributes to the discourse on co-operative accountability and interest in the potential for a distinct co-operative accounting and reporting framework. In particular, the paper develops a co-operative accountability model that draws on the non-profit model developed by Andreaus and Costa (2014) and extends this to take into consideration differences in co-operative mission and organisational structural features. By doing so, the model highlights differences between the accountabilities of social co-operatives with a wide community benefit mission compared to the more traditional member-benefit co-operative model where the organisational mission is member oriented. In addition, the model highlights the importance of non-financial resources alongside financial resources and the contribution of co-operative structural differences to non-financial resources as well as citizenship and ethical dimensions of organisational social responsibility.

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