The cooperative economic groups and the problem of the quantification of the social economy entities
The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of it...
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AECOOP Escuela de Estudios Cooperativos
2019
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oai:doaj.org-article:94aea7297488478087f15d75974b3e0e2021-11-12T13:14:39ZThe cooperative economic groups and the problem of the quantification of the social economy entities10.5209/REVE.635621135-66181885-8031https://doaj.org/article/94aea7297488478087f15d75974b3e0e2019-05-01T00:00:00Zhttps://revistas.ucm.es/index.php/REVE/article/view/63562https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031 The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon. Deolinda MeiraAECOOP Escuela de Estudios CooperativosarticleCooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 131 (2019) |
institution |
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collection |
DOAJ |
language |
EN ES |
topic |
Cooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account. Economics as a science HB71-74 |
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Cooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account. Economics as a science HB71-74 Deolinda Meira The cooperative economic groups and the problem of the quantification of the social economy entities |
description |
The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon.
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format |
article |
author |
Deolinda Meira |
author_facet |
Deolinda Meira |
author_sort |
Deolinda Meira |
title |
The cooperative economic groups and the problem of the quantification of the social economy entities |
title_short |
The cooperative economic groups and the problem of the quantification of the social economy entities |
title_full |
The cooperative economic groups and the problem of the quantification of the social economy entities |
title_fullStr |
The cooperative economic groups and the problem of the quantification of the social economy entities |
title_full_unstemmed |
The cooperative economic groups and the problem of the quantification of the social economy entities |
title_sort |
cooperative economic groups and the problem of the quantification of the social economy entities |
publisher |
AECOOP Escuela de Estudios Cooperativos |
publishDate |
2019 |
url |
https://doaj.org/article/94aea7297488478087f15d75974b3e0e |
work_keys_str_mv |
AT deolindameira thecooperativeeconomicgroupsandtheproblemofthequantificationofthesocialeconomyentities AT deolindameira cooperativeeconomicgroupsandtheproblemofthequantificationofthesocialeconomyentities |
_version_ |
1718430449954455552 |