An Analysis of the Coverage of Cooperatives in U.S. Introductory Business Textbooks

Authors

  • Robert Rankin Texas A&M University- Commerce
  • Paul M. Piwko Assumption University

DOI:

https://doi.org/10.33423/jaf.v22i3.5293

Keywords:

accounting, finance, business form, cooperative, co-op, introductory-level business, textbooks

Abstract

In the United States, cooperatives are an important form of business with an estimated 30,000 cooperatives operating and annual sales in excess of $654 billion. In spite of cooperatives importance to the U.S. economy, little is known about the coverage of cooperatives in textbooks used in introductory-level business classes. The purpose of this study is to provide the first comprehensive analysis of the coverage of cooperatives in introductory-level business textbooks used in principles-level business courses by discipline (e.g., accounting & management) at U.S. colleges and universities, and; critically analyze authors’ examples used to illustrate the cooperative form of business. Findings suggest a very small percentage of introductory-level business textbooks include a discussion about cooperatives along with other forms of business. Furthermore, where cooperatives are discussed, the coverage is limited and cooperative examples are not representative of the majority of cooperatives.

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Published

2022-08-01

How to Cite

Rankin, R., & Piwko, P. M. (2022). An Analysis of the Coverage of Cooperatives in U.S. Introductory Business Textbooks . Journal of Accounting and Finance, 22(3). https://doi.org/10.33423/jaf.v22i3.5293

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Articles