INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA
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...
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| Format: | Article |
| Language: | English |
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2018-09-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | https://www.ea.bg.ac.rs/index.php/EA/article/view/886 |
| _version_ | 1827945817536724992 |
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| author | Vladimir Zakić Marija Nikolić Vlado Kovačević |
| author_facet | Vladimir Zakić Marija Nikolić Vlado Kovačević |
| author_sort | Vladimir Zakić |
| collection | DOAJ |
| description |
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.
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| first_indexed | 2024-03-13T10:48:54Z |
| format | Article |
| id | doaj.art-08dc7e07a30140b6b276f45f6eca070d |
| institution | Directory Open Access Journal |
| issn | 0352-3462 2334-8453 |
| language | English |
| last_indexed | 2024-03-13T10:48:54Z |
| publishDate | 2018-09-01 |
| publisher | Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt |
| record_format | Article |
| series | Ekonomika Poljoprivrede (1979) |
| spelling | doaj.art-08dc7e07a30140b6b276f45f6eca070d2023-05-17T16:57:19ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532018-09-0165310.5937/ekoPolj1803111ZINTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIAVladimir Zakić0Marija Nikolić1Vlado Kovačević2University of Belgrade, Faculty of Agriculture, Zemun – BelgradeUniversity of Belgrade, Faculty of Agriculture, Zemun – BelgradeInstitute for Agricultural Economics, Belgrade 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. https://www.ea.bg.ac.rs/index.php/EA/article/view/886cooperative auditcooperativesEuropean experiencesSerbia |
| spellingShingle | Vladimir Zakić Marija Nikolić Vlado Kovačević INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA Ekonomika Poljoprivrede (1979) cooperative audit cooperatives European experiences Serbia |
| title | INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA |
| title_full | INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA |
| title_fullStr | INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA |
| title_full_unstemmed | INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA |
| title_short | INTERNATIONAL EXPERIENCES IN COOPERATIVE AUDIT AND LESSONS FOR SERBIA |
| title_sort | international experiences in cooperative audit and lessons for serbia |
| topic | cooperative audit cooperatives European experiences Serbia |
| url | https://www.ea.bg.ac.rs/index.php/EA/article/view/886 |
| work_keys_str_mv | AT vladimirzakic internationalexperiencesincooperativeauditandlessonsforserbia AT marijanikolic internationalexperiencesincooperativeauditandlessonsforserbia AT vladokovacevic internationalexperiencesincooperativeauditandlessonsforserbia |