No description available.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1963. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 196-201).

Thesis (Ph. D.)--University of Wisconsin, 1960. / Extension Repository Collection. Typescript (carbon copy). Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 155-158).

Thesis (M.A.)--Acadia University, 2000. / Includes bibliographical references (leaves 169-172). Also available on the Internet via the World Wide Web.

"Mémoire de maitrise"--Université nationale du Bénin, 1991. / Includes bibliographical references (leaves [40]-43).

No description available.

Mémoire (M.E.S.R.)- Université du Québec à Chicoutimi, 1982. / Document électronique également accessible en format PDF. CaQCU

Call number: LD2668 .T4 1965 E63 / Master of Science

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Regiane_de_Souza_Piva.pdf: 1971803 bytes, checksum: 5825a41a22852f80cfcce977b556bbb3 (MD5) Previous issue date: 2013-02-28 / The study examined the characteristics of the controller identified in cooperative societies to complement the studies of researchers linked to the accounting features and functions on the controller. The approach in the agribusiness segment is justified by its economic representativeness in Brazil and the type of cooperative society by corporate structuring. The technique predominantly qualitative approach in defining the profile of research, this, is structured from the perspective of exploratory and descriptive typology. The research instruments adopted for construction of the dissertation highlights the direct and indirect structured interviews. The research sought to understand the practices used by companies controlling most of Paran?? agribusiness cooperatives, and what is its adherence to the basic conceptual framework of controllership - ECBC proposal by Borinelli (2006). The multiple case study researched the top five cooperative societies in the state, justified by the same accessibility through the pre-test used in two of them and their representation in the regional economy and Brazil. The research corroborated with qualitative studies on the phenomenon as controllership management unit and its functions, and identified important points for the treatment of basic conceptual framework. The research concluded that in cooperatives, no adhesion by typical roles within the Basic Conceptual Structure of Controllership (ECBC) as defends Borinelli (2006). In the case of clusters studied in conceptual structure, the basic examination in five cases evidenced by partial adhesion in two cases and by not applying in other, therefore allows us to conclude that the framework does not apply to cooperatives / O estudo analisou as caracter??sticas da controladoria identificadas nas sociedades cooperativas em complemento a estudos de pesquisadores ligados ?? contabilidade sobre caracter??sticas e fun????es da controladoria. A pesquisa procurou conhecer as pr??ticas de controladoria mais utilizadas pelas sociedades cooperativas agroindustriais do Estado do Paran??, e qual sua ader??ncia ?? estrutura conceitual b??sica da controladoria ECBC proposta por Borinelli (2006) A abordagem no segmento do agroneg??cio brasileiro justificou-se pela sua representatividade econ??mica no Brasil e o tipo de sociedade cooperativista pela estrutura????o societ??ria. A abordagem t??cnica predominantemente qualitativa, na defini????o do perfil da pesquisa, esta, se estrutura sob a ??tica da tipologia explorat??ria e descritiva. Na pesquisa de campo, examinaram-se as cinco maiores sociedades cooperativas no Estado, justificado pela acessibilidade atrav??s do pr??-teste utilizado em duas delas e por sua representa????o na economia regional e no Brasil. A pesquisa corroborou com estudos qualitativos sobre o fen??meno controladoria e identificou pontos importantes para o tratamento da estrutura conceitual b??sica. A pesquisa concluiu que nas sociedades cooperativas, n??o h?? ader??ncia pelas fun????es t??picas dentro da Estrutura Conceitual B??sica de Controladoria (ECBC) conforme defende Borinelli (2006). Em se tratando dos clusters estudados na estrutura conceitual b??sica, o exame nos cinco casos evidenciou pela ader??ncia parcial em dois casos e pela n??o aplica????o nos demais, portanto permite concluir que o enquadramento n??o se aplica ??s sociedades cooperativas. Esse estudo contribui na pesquisa sobre o papel da controladoria no processo de gest??o, e denota a necessidade de aprofundamento dos estudos no campo da contabilidade por identificar mecanismos de controle e informa????o pr??prios desenvolvidos pelas cooperativas e que atendem ??s suas necessidades informacionais, defendidos h?? muito como prerrogativa da controladoria para o sucesso nos neg??cios (CATELLI, 2001)

The word ‘co-operative’ means to work together for a common goal. A co-operative is a group of people who together own and control an organisation or a business for the benefit of its members. A co-operative is democratic, and so the members of the co-operative are responsible to each other. They work for themselves; and together they decide how to run the co-operative and how to share the profits. / This booklet was put together by members of Cope, with the help of Paul Crankshaw (editing and layout), Leslie Lawson (photographs and interviews) and Sue Beattie (drawings)