نوع مقاله : مقاله پژوهشی
1 کارشناس ارشد حسابداری مالی و مدرس دانشگاه
2 دکترای حسابداری و عضو هیئت علمی دانشگاه آزاد اسلامی فیروزآباد
3 دکترای اقتصاد کشاورزی و مدرس دانشگاه
عنوان مقاله [English]
As the importance of cooperatives in countries’ economic development and facing cooperatives department with different problems, this research has been studied financial challenges of operating cooperative companies in Fars Province. The method of this research was a sort of applicable studies and the data collected by survey method. Survey population includes the managers of cooperative companies in Fars Province in 2009 that by data gathering from all operating cooperatives with age of more than 4 years and more than 10 employees, the population includes 105 cooperative companies. At next level a questionnaire including 35 questions had been designed according to Likert Scales and sent to them. At the end, 94 of the questionnaires received and being analyzed.
The results show that elements such as not efficient knowledge about accounting, unsuitable controlling methods, weak culture of shareholding, choosing inappropriate economical activities, lack of qualified reporting, and lack of primary investment affecting creation of financial challenges in Fars Province cooperative companies