The non-financial reporting practices of co-operative managed enterprises in South Africa
Acta Commercii
| Field | Value | |
| Title | The non-financial reporting practices of co-operative managed enterprises in South Africa | |
| Creator | Fouché, Karel B. Uys, Meon | |
| Description | Orientation: This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements.Research purpose: The purpose of the study is to obtain a deeper understanding of the non-financial reporting practices followed by co-operatives in South Africa, from the perspective of stakeholders.Motivation for the study: The benefits of co-operative enterprises can only be fully realised if the non-financial reporting is effective in describing whether the values and principles unique to this type of enterprise have been met. Although the non-financial reporting practices of co-operatives have been the subjects of many international studies, limited research has been performed from a South African perspective.Research design, approach and method: A case study approach was employed in which semi-structured interviews were conducted. Three co-operatives were selected as the case studies, and interviews were held with stakeholders, including management, employees and suppliers. A thematic analysis was performed by means of ATLAS.ti, where a codebook was developed and used to analyse interview data and to develop a findings framework. The findings were documented with reference to the framework.Practical/managerial implications: The research demonstrates that the relevance, reliability, quality and completeness of non-financial information are influenced by the co-operative’s age, size, industry, level of stakeholder participation and the reporting guidance by the co-operative preferred.Contribution/value add: This study illustrates how improving the quality of non-financial reporting of co-operatives in South Africa could enhance the achievement of their goals. | |
| Publisher | AOSIS | |
| Date | 2023-08-31 | |
| Identifier | 10.4102/ac.v23i1.1128 | |
| Source | Acta Commercii; Vol 23, No 1 (2023); 13 pages 1684-1999 2413-1903 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://actacommercii.co.za/index.php/acta/article/view/1128/2090
https://actacommercii.co.za/index.php/acta/article/view/1128/2091
https://actacommercii.co.za/index.php/acta/article/view/1128/2092
https://actacommercii.co.za/index.php/acta/article/view/1128/2093
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