Literacy in the cooperative sector evaluated through the reserve for cooperative education and training

Abstract

This study aims to evaluate the degree of legal-accounting literacy in cooperatives, having as an indicator the reserve for cooperative education and training, since this reserve is exclusive to the legal regime of cooperatives and which, due to its very specific purposes, presented itself as a mechanism that seeks to prevent or eliminate possible phenomena of illiteracy. This reserve-which implements the cooperative principle of education, training and information-addresses members, leaders and workers and aims to contribute to the development of the cooperative, by allowing the education of cooperators, an active membership, the professionalization of the employees and members of the management and supervisory bodies, as well as raising community awareness of the advantages of the cooperative model. The empirical study has shown that, in Portugal, there are cooperatives that do not have established the reserve for cooperative education and training or, despite having established the reserve, admit possibilities that the law does not allow, namely both the destination of the reserve as well as its sources, and even its distribution. In addition, cooperatives are not adequately accounting for this reserve. There is, therefore, a significant degree of legal and accounting illiteracy regarding the reserve for cooperative education and training, which difficult or limits the achievement of its purposes.

valoración universitaria del aprendizaje colaborativo en economía social

“…Las vías de investigación de la ES son: la Economía Pública, Economía Cooperativa, Organizaciones sin fines de lucro y Formas alternativas de participación ciudadana (Marini y Thiry, 2018). Dentro de ellas, hay evidencias sobre la influencia de la educación empresarial para la promoción económica (Bretos et al, 2018;García et al, 2018;Ramírez, 2021), los intereses universitarios sobre la ES (Juliá et al, 2015;Pastore, 2015;Pastore y Altschuler, 2015;Flores-Ruiz et al, 2016;Hernández-Arteaga et al, 2018;Pérez et al, 2019;Juliá et al, 2020) y la contribución social (Inglada et al, 2015;Martínez, 2015;López et al, 2018;Meira et al, 2018;Schlemer et al, 2018).…”

Determinantes de la educación financiera en los estudiantes de la Universidad Nacional Autónoma de Honduras.

“…En la medida que la educación avanza ayuda a sus ciudadanos a prosperar, específicamente los países con economías desarrolladas y emergentes buscan la inclusión financiera como el medio más importante para empoderar económicamente a sus habitantes (Álvarez- Franco et al, 2017). En lo esencial, la educación tiene como base la formación de la población para el uso correcto de la información a la que accede (Meira et al, 2018). La inclusión financiera puede ser el instrumento que ayude a la equidad del país, mediante la promulgación de una ley que obligue a mostrar resultados alcanzados en materia de educación a la población (Atchison, 2019).…”