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Accounting reform of agricultural cooperatives: A boost to improve efficiency of accounting system of financial information

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dc.contributor.author Rodríguez López, Ángel spa
dc.contributor.author Monroy Antón, Antonio spa
dc.contributor.author Sáez Rodríguez, Gema spa
dc.date.accessioned 2013-11-27T17:26:10Z
dc.date.available 2013-11-27T17:26:10Z
dc.date.issued 2011 spa
dc.identifier.citation Rodríguez-López, A., Monroy-Antón, A., & Sáez-Rodríguez, G. (2011). Accounting reform of agricultural cooperatives: a boost to improve efficiency of accounting system of financial information. African Journal of Agricultural Research, 6(25), 5600-5605. spa
dc.identifier.uri http://hdl.handle.net/11268/506
dc.description.abstract This paper is based on the fact that the adoption of the current general accounting plan (PGC) 2007 and its entry into force in 2008 has changed the framework for the standardized presentation of accounting information of Spanish agricultural cooperatives. So, the sector accounting adjustment for the cooperative entities contained in the Order of December 16, 2003 has required a deep review under the amendments made by the PGC 2007, since a large part of its content was obsolete or was contrary to the new rules of PGC 2007, which has resulted in the adoption of a new accounting regulation specific to the cooperative sector, which entered into force on January 1, 2011. Thus, this study develops a comparative analysis between the two regulatory standards, in order to check whether it has increased the usefulness of the accounting system as a tool for decision making in the field of agricultural cooperation, so as to raise the effectiveness and efficiency of economic management of these specific entities. spa
dc.language.iso eng spa
dc.title Accounting reform of agricultural cooperatives: A boost to improve efficiency of accounting system of financial information spa
dc.type article spa
dc.description.impact 0.221 SJR (2011) Q3, 107/206 Agricultural and biological sciences (miscellaneous) spa
dc.identifier.doi 10.5897/AJAR11.495 spa
dc.rights.accessRights openAccess en
dc.subject.unesco Cooperativa agrícola spa
dc.subject.unesco Organización y gestión spa
dc.description.filiation UEM spa
dc.peerreviewed Si spa


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