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. https://doi.org/10.1108/S1041-706020140000017004
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