Published Papers

CEARC has authored and collaborated on numerous papers and reports. Electronic copies are availalbe by clicking on the highlighted paper or report title below.

CEARC working papers

Working paper 1 : Towards an international statement of recommended practice (iSORP) for co-operative accounting and reporting

Working paper 2 : Towards a conceptual framework for co-operative accounting

CEARC discussion papers

Discussion paper 1 : iSORP Objectives, scope and purpose

Discussion paper 2 : Reporting co-operative members' funds

Discussion paper 3 : Reporting payments to members

CEARC reports

Report 1 : Report on comments on CEARC working paper 1

Report 2 : Report on accounting topics survey

Report 3 : Report on comments on CEARC Working Paper 2 and Discussion Paper 1

Other papers CEARC has collaborated on

Rixon, D. and L. Brown (2021), Island Co-op Grocery transitions to a franchise operation: Salvation or Downfall?, Sage Business Cases, forthcoming (accepted September 8, 2021).

Mantzari, E., M. McCulloch, D. Rixon and I. Adderley (2021), Accounting and reporting for co-operatives: a UK perspective, Journal of Co-operative Studies, forthcoming (accepted May 20, 2021).

Pigeon, M. (2020), “Credit Union Ethics,” Encyclopedia of Business Ethics, forthcoming. Canadian Centre for the Study of Co-operatives Research Report: Efficiency and Autonomy?Recasting the Credit Union Merger Debate.

Novkovic, S. (2020), Sustainability indicators from the cooperative perspective. United Nations Research Institute for Social Development (UNRISD) Working paper

Novkovic, S. and K. Miner (2020), Diversity in governance. A cooperative model for deeper, more meaningful impact. Cooperative Business Journal Fall, NCBA: 4-15.

McMahon, C. and S. Novkovic (2021), Case study: Suma worker cooperative. ICCM WP 2021-01

McMahon, C., K. Miner and S. Novkovic. 2020. Case Study: Organization of American States Staff Federal Credit Union, ICCM WP 2020-03, https://www.smu.ca/academics/sobey/cme-working-paper-series.html

Miner, K. and Novkovic, S. 2019. Cooperatives and sustainable development goals: Power in purpose. Cooperative Business Journal, Fall issue, NCBA Washington DC: 26-36.

Novkovic, S. 2019. Multi stakeholder co-operatives as a means for jobs creation and social transformation in Roelants et al. (eds.) Co-operatives and the world of work. Routledge NY: 220-233.

Brown, L., Hicks, E., Leblanc, A., and Peterson, B., (2018). “Self-assessment and strategic planning in the retail coop food sector: using the Sustainability and Planning Scorecard Kit (SPSK) in a crisis context.” Canadian Journal of Nonprofit and Social Economy Research (ANSERJ), Vol. 9 No. 1.

Costa E., Goulart da Silva G., (2019), Non-Profit Accountability: the viewpoint of the primary stakeholders, Financial Accountability & Management, 35, 37-54

Costa E., Pesci C., Andreaus M., Taufer E., (2019), Empathy, closeness and distance in non-profit accountability. Accounting, Auditing and Accountability Journal, 32(1), 224-254.

Grandy, G. and D. Rixon (2018), Who Really Benefits: Neighbourhood Credit Union’s Merger Decision, Teaching Case, CASE Journal, Vol. 14 Issue: 6, pp.736-752.

Rixon, D. and F. Duguid (2018), A Framework for Developing Co-operative Benchmarks, Journal of Co-operative Studies, Vol. 5. No. 1, 5 - 16.

Rixon, D. and P. Goth (2017), CU Commercial Lending: Mitigating Risk by Recording, Monitoring and Reporting , Filene Research Institute, Madison, Wisconsin.

Wasson, R. and Hick, E., Webb, T., and D. Rixon (2016) Reponse to the International Financial Reporting Standards (IFRS) Foundation Trustees' Review of Structure and Effectiveness. Brief overview of CEARC and the Board Members' responses to the IFRS Report

Corrigan, L. and D. Rixon (2016), A dramaturgical accounting of cooperative performance indicators, Qualitative Research in Accounting and Management, Vol.14 No. 1, 60-80.

Rixon, D. and K. Lightstone (2016), “Impact of International Financial Reporting Standards on Canadian Credit Unions”, International Journal of Business, Accounting and Finance, 10 (1).

Brown, L., Carini, C., Gordon Nembhard, J., Hammond Ketilson, L. Hicks, E., McNamara, J., Novkovic, S., Rixon, D., and R. Simmons (eds) (2015), Co-operatives for sustainable communities: Tools to Measure Co-operative Impact and Performance, Centre for the Study of Co-operatives, Saskatchewan.

Rixon, D. and L. Beaubien (2015), “Integrated Reporting for Co-operatives: A Case Study of VanCity Credit Union”, book chapter in Co-operatives for sustainable communities: Tools to measure impact and performance of co-operatives, Brown, L., Carini, C., Gordon Nembhard, J., Hammond Ketilson, L. Hicks, E, McNamara, J., Novkovic, S., Rixon, D., and R. Simmons (eds). Centre for the Study of Co-operatives, Saskatchewan, 337—350.

Rixon, D. and L. Beaubien (2015), “Sustainability Reporting: A Case Study of The Co-operators”, book chapter in Co-operatives for sustainable communities: Tools to measure impact and performance of co-operatives, Brown, L., Carini, C., Gordon Nembhard, J., Hammond Ketilson, L. Hicks, E, McNamara, J., Novkovic, S., Rixon, D., and R. Simmons (eds). Centre for the Study of Co-operatives, Saskatchewan, 353-371.

Beaubien, L. and D. Rixon (2014), “Intentions, Observations, and Decisions: Metrics in Insurance Co-operatives”, book chapter in Accountability and Social Accounting for Social and Non-profit Organizations, Costa, E., Parker, L. and Andreaus, M. (eds), Emerald Group Publishing Limited, 113-127.

Rixon, D. (2013), Are Co-operative Principles Reflected in Performance Reporting: A Case Study of Insurance Co-operatives, International Journal of Co-operative Management, 6(2), 77-91.

Rixon, D (2013), "An Examination of Key Performance Indicators Reported by CU in North America" . Filene Research Institute, Madison, Wisconsin.

Beaubien, L. and D. Rixon (2012), “Direction in the Development of KPIs in Cooperatives”, Journal of Co-operative Studies. 45(2), 5-15.

Novkovic, S., Prokopowicz, P., Stocki, R., (2012) Staying True to Co-operative Identity: Worker Co-operatives Adherence to Values

Stocki, R., Prokopowicz, P., Novkovic, S., (2012) Assessing Participation in Worker Co-operatives: From Theory to Practice in The Co-operative Model in Practice, CETS, pp 121-134.

Maddocks, J., Hicks, E., & MacGillivary, A. (2008, October 18). Ownership and the accounting classification of member shares: Characteristics of Canadian credit union member shares. Paper presented at the Atlantic Schools of Business (ASB) conference, St John's, Newfoundland and Labrador.

Maddocks, J., Hicks, E., & MacGillivary, A. (2008, June 7). Its ownership Jim but not as we know it: Member shares, membership and ownership in co-operatives. Paper presented at the Canadian Association for Studies in Co-operation (CASC) conference, Vancouver, British Columbia.

Maddocks, J., & Hicks, E. (2008, June 5). In search of a co-operative accounting model: Lessons from the charity and investor owned business worlds. Paper presented at the Association for Nonprofit and Social Economy research (ANSER) inaugural conference, Vancouver, British Columbia.

Hicks, E., Maddocks, J., Robb, A., & Webb, T. (2007, October 25). Perspectives on the accounting and reporting needs of cooperatives and co-operators: a preliminary examination. Paper presented at the 1st international CIRIEC research conference on the social economy, Victoria, British Columbia.

Hicks, E., Maddocks, J., Robb, A., & Webb, T. (2007). Co-operative accountability and identity: An examination of reporting practices of Nova Scotia co-operatives. Journal of Co-operative Studies, 40 (2), 4-16.

Lopez-Espinosa, G., Maddocks, J., Polo-Garrido, F. (2007, September 14). Equity-Liabilities Distinction: the Case for Co-operatives. Paper presented to IAAER workshop, as first deliverable of the IAAER/KPMG project: Distinguishing Liability from Equity in Co-operative Entities, London, England.

Hicks, E., Maddocks, J., Robb, A., & Webb, T. (2007, June 2). Accounting for the co-operative difference: An exploration of financial reporting for co-operatives. Paper presented at the Canadian Academic Accounting Association conference, Halifax, Nova Scotia.

Hicks, E., Maddocks, J., Robb, A., & Webb, T. (2007, May 29). Co-operative identity in financial reporting: Developing the co-operative accounting framework. Paper presented at the Co-operatives and Innovation: Influencing the Social Economy Conference, Saskatoon, Saskatchewan.

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