Cooperative governance: the role of supervision and control in credit cooperative in Brazil Governança cooperativa: as funções de fiscalização e controle em cooperativas de crédito no Brasil

The article analyzes supervision and control functions in financial cooperatives as necessary elements to good governance practices in such organizations, suggesting instruments and conditions in a way to enable, with no significant cost impacts and respected the individual characteristics of each f...

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Bibliographic Details
Main Authors: Maria de Fátima Cavalcanti Tosini, Alexandre Martins Bastos
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2008-12-01
Series:Revista de Contabilidade e Organizações
Subjects:
Online Access:http://revistas.usp.br/rco/article/view/34722