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dc.contributor.authorBaldacchino, Peter J.-
dc.contributor.authorFalzon, Miraine-
dc.contributor.authorGrima, Simon-
dc.identifier.citationBaldacchino, P. J., Falzon, M., & Grima, S. (2017). The co-operative regulatory framework in a small state : reviewing the alternatives. Journal of Accounting, Finance and Auditing Studies, 3(2), 16-43.en_GB
dc.description.abstractThe objectives of this research are to identify the major areas needing reform in the co-operative regulatory framework of the small state of Malta and to evaluate possible alternatives. Objectives were achieved by the analysis of the legal framework and the conduct of semistructured interviews. Findings indicate a general yearning for co-operative regulation to be less paternalistic and to allow greater financial and operational autonomy to co-operatives and their institutions. However, results highlight the importance of upholding the distinct co-operative identity encompassed by the co-operative values and principles. The article concludes that it is the areas of co-operative financing, the distribution of returns and the role of co-operative institutions needing most addressing. Recommendations include amending the provisions relating to the redemption of capital upon member exit, removing the asset lock on ploughed-back surpluses, and updating regulations regarding representative co-operative organisations and the Maltese co-operative funding entity, the Central Co-operative Fund.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectInternational cooperationen_GB
dc.subjectInternational financeen_GB
dc.subjectAccounting -- Law and legislationen_GB
dc.subjectAccounting -- Maltaen_GB
dc.titleThe co-operative regulatory framework in a small state : reviewing the alternativesen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 2
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