
External
An Introduction to Cooperation and Mutualism
This textbook introduces readers to the idea of cooperation and mutualism. Cooperatives and mutuals are participatory organizations in which members participate in control and governance, receive economic benefits through patronage refunds or net income, and become owners through equity. These mutual-benefit organizations exist alongside non-profit organizations and investor-benefit organizations through the global economy.
- Author
- Michael Boland
- Publisher
- University of Minnesota
- Source
- LibreTexts
- License
- CC BY-NC
- Language
- EN
- Category
- Business Administration
Contents· 49 sections
- 01: Preface and Introduction
- 1.01: Introduction to Cooperation and Mutualism
- 1.02: Preface
- 02: Cooperatives and Mutuals are Firms
- 2.01: The Success of a Firm Lies in its Ability to Have Clear Property Rights
- 2.02: Who Owns a Firm
- 2.03: Corporate Governance
- 2.04: Cooperatives are an Example of a Closely-Held Firm
- 2.05: Summary
- 2.06: References
- 03: Cooperatives and Mutuals are Participatory Organizations
- 3.01: Cooperative Principles and Policies
- 3.02: Participation in Benefits
- 3.03: Participation in Ownership
- 3.04: Participation in Control
- 3.05: Principles of Cooperation
- 3.06: Formation of Cooperatives
- 3.07: Summary
- 3.08: References
- 04: Income Distribution and Equity Decisions
- 4.01: Introduction
- 4.02: Income Statement
- 4.03: Balance Sheet
- 4.04: Choices on Distribution of Patronage and Non-Patronage Income
- 4.05: Patronage Income Distribution Choices and Cooperative Business Units
- 4.06: Choices on Tax Liability of Patronage Refunds
- 4.07: Equity Redemption Program Choice Has Implications for the Balance Sheet
- 4.08: Summary
- 4.09: References
- 05: Special Topics in Cooperatives and Mutualism
- 5.01: Collective Farming Movements
- 5.02: Economic Impact of Cooperatives and Mutuals
- 5.03: The Role of Faith in Cooperative Development
- 5.04: Summary
- 5.05: References
- 5.06: Limited exemption from antitrust laws
- 5.07: Use in Agricultural and Community Development Programs
- 5.08: Pricing Strategies
- 5.09: Why is the Number of Agricultural Cooperatives Declining Worldwide
- 5.10: Organizing the Governance of Cooperatives
- 5.11: Hybrid Cooperative Organizational Forms
- 5.12: The New Generation Cooperative Phenomenon in the United States
- 5.13: Demutualization- A Rare but Often Studied Event in Cooperatives and Mutuals
- 5.14: The Current Restructuring of Mixed or Multi-Purpose Farm Supply and Grain
- Oilseed Marketing Cooperatives in the United States
- 06: Summary and Conclusions
- 6.01: 1. References
- 6.02: 2. Glossary
- 6.03: 3. About the Author