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Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives

Accountability and Social Accounting for Social and Non-Profit Organizations

ISBN: 978-1-78441-005-6, eISBN: 978-1-78441-004-9

Publication date: 27 November 2014



To examine metrics used for performance measurement, analysis, and decision-making by insurance cooperatives.

Design and approach

A documentary review and semi-structured interviews of three large insurance cooperatives form the basis of the study.


The analysis suggests insurance co-operatives metrics are consistent with investor-owned companies. These measures do not recognize the cooperative principles and values which consistent the formative basis of these insurance co-operatives.

Practical implications

The insurance co-operatives under examination do not engage in a comparison to other insurance co-operatives; rather comparisons are made against investor-owned companies. As this analysis is used in decision-making and strategy formulation, guiding the direction of the co-operatives the questions must be raised: does the co-operative difference exist in the insurance sector and how (and what) performance analysis tools are used to assess their performance?


There is a paucity of research in the area of metrics and analytics of co-operatives. As such this article expands the academic scope of examination of co-operatives in the context of financial and accounting operations. Additionally, it adds to the ongoing discussion in the academy focused on the nature of co-operatives and the nature of the co-operative difference.



Beaubien, L. and Rixon, D. (2014), "Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives", Accountability and Social Accounting for Social and Non-Profit Organizations (Advances in Public Interest Accounting, Vol. 17), Emerald Group Publishing Limited, Bingley, pp. 113-127.



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