Mejora de la gestión de las empresas cooperativas a través de la ley 27/1999 ¿una ley sobre papel o una ley realmente aplicada?
- Salazar Terreros, Idana 1
- Galve Górriz, Carmen 2
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1
Universidad de La Rioja
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2
Universidad de Zaragoza
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- Pindado García, Julio (coord.)
- Payne, Gregory (coord.)
Verlag: Escuela Superior de Gestión Comercial y Marketing, ESIC
ISBN: 978-84-7356-556-1
Datum der Publikation: 2008
Titel des Bandes: Ponencias
Ausgabe: 1
Seiten: 67
Kongress: Asociación Europea de Dirección y Economía de Empresa. Congreso Nacional (22. 2008. Salamanca)
Art: Konferenz-Beitrag
Zusammenfassung
The need to adapt the functioning of cooperative enterprises to changing environmental conditions and requirements of markets, has resulted in the need to adapt the General Law of Cooperatives which regulates its functioning. This modification involves the repeal of Law 3/1997 and the adoption of the Law 27/1999, which introduces a number of improvements over the previous with the objective of improving the management of cooperative enterprises. These changes can be understood as tools that allow better functioning of these companies, and will be useful to the extent that these cooperatives incorporate them, and obtain improvements from its implementation. In order to analyse the content of these reforms and their degree of implementation, this article is divided into five sections. In the first section, the reasons behind the reforms on the General Law of Cooperatives 3/1987 are explained. In the second section, the content of the reform is detailed. In the third paragraph, the population and the sample which consist of a set of cooperatives belonging to the DOCa Rioja are described. In the fourth section, the main findings about the degree of implementation of these reforms are summarized. Finally, it includes a section with the main findings of the study.