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Statement of Value Added as instrument evidencing the economic and social impact of agricultural cooperatives

Grant number: 13/18668-8
Support type:Scholarships in Brazil - Master
Effective date (Start): December 01, 2013
Effective date (End): June 30, 2015
Field of knowledge:Applied Social Sciences - Administration - Accounting
Principal researcher:Sigismundo Bialoskorski Neto
Grantee:Paola Richter Londero
Home Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil


Cooperatives are responsible for stimulating local development, seeing that cooperatives aim to satisfy common economic and social needs, by means of a company that is collectively owned and democratically run by its members. Cooperatives are considered entities that have two natures, one economic and the other, social. The economic nature refers to how the members use the cooperative for their economic development by establishing means for the marketing transactions of its members. The social nature can easily by explained by the fact that its members are users and owners of the cooperative, which, of itself, is concerned with satisfying their social and cultural needs. There already exist studies that raise the need for change in the way accounting treats cooperatives with a view to their dual nature, however it is necessary to be able to demonstrate the effective economic and social impact caused by cooperatives, as well as the differential caused by such entities being organized as economic cooperatives, and not having profit as their purpose as other organizations have. Accounting provides its users with relevant information and is considered an important tool for decision-making; however, in the case of cooperatives, there is still need for improvement, for example, the use of Value Added on the Balance Sheet could help the cooperatives demonstrate their economic performance and apply the value added according to its nature. For cooperatives, the calculation of impact by means of accounting reports is considered new, and especially with respect to empirical models that show how such tools could help the cooperatives to demonstrate the impact they cause on the environment where they are located. Thus, the present study proposes to demonstrate that with the use of accounting tools it is possible to demonstrate the social and economic impact of cooperatives, besides making it possible to demonstrate the economic and social differential caused by them. To this end, the research methods employed comprise four steps. The first step is to develop a preliminary model of the Statement of Value Added for cooperatives on the basis of previous studies, interviews with counters cooperatives, representatives of unions, teachers and accountants. The second step for further research, a case study , in which the object of their realization is to verify the model proposed Statement of Value Added can be developed in practice will take place will be drawn Value Statement Added under the traditional model suggested by CPC 09 and the new proposed model has walked for the needs of cooperatives . Subsequently, a quasi- experiment will be performed as part of a validation process by checking the perception of the cooperative on the method of disclosure of social and economic impact of cooperatives. Finally , as the last stage of the research , after the necessary adjustments in the model initially proposed , the analysis of the social and economic impact of agricultural cooperatives in order to demonstrate and analyze the social and economic impact of agricultural cooperatives in the state of Rio Grande Sul through the Statement of Value Added and indices proposed analysis.

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