Co-operative Accountability and Identity: An Examination of Reporting Practices of Nova Scotia Co-operatives

Elizabeth Hicks, John Maddocks, Alan Robb and Tom Webb

Co-operative members benefit in proportion to their economic and social participation in the co-operative. Co-operative purpose is guided by co-operative values and principles. This study looks at the extent to which the content of financial reporting by Nova Scotia co-operatives accounts to members and reflects co‑operative specific values and principles.