Controllership and objections in joint economy enterprises regarding management

an exploratory study

Abstract

This research aims to analyze the controllership and objections in solidarity economy ventures in terms of management. To obtain the indicated objective, an exploratory research was carried out, of a bibliographic and documentary nature, of qualitative performance, whose primary data were determined through the interview technique, through a semi-structured questionnaire. The results showed that the main accounting obstacles would be in relation to the acquisition and disclosure of accurate information on the assets of cooperatives and/or associations, in making the cooperative members/associates assimilate about the importance that accounting has for the relevance of the assets of the cooperatives and/or associations. cooperatives and/or associations, controlling and demonstrating the changes in the entities' assets through accounting techniques. In addition, the scarcity of accounting consultancy and assistance in the area of solidary enterprises and the limitation in the educational base of these cooperative members and/or associates affect them to absorb and understand not only the knowledge, accounting clarifications, but the basic information, in what concerns refers to calculations, costs, strategies, the elementary structure of mathematics, among other subjects, which were other instigations pointed out in the results. As a conclusion, it shows that current accounting approaches can be used in solidarity economy enterprises such as cooperatives and associations, without the need to create accounting models and tools.