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The Contribution of the Accounting Professional to the Maintenance of Company Capital – Applicability in Consumer Cooperatives in Dâmbovița County

Author

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  • Marinela-Daniela Manea

    (Valahia University of Targoviste, Romania)

  • Mariana Zamfir

    (Valahia University of Targoviste, Romania)

Abstract

In a globalized world where the economic dimension of entities is paramount, cooperatives are organizations with a unique behavior and dynamics. Their limited visibility stems from the lack of understanding by other economic cycle participants of the current and potential contribution of the cooperative sector to sustainable development. Having endured numerous crises – marginalization post-1990, the global crisis of 2008, and the COVID-19 pandemic – cooperatives have found a true ally in the accounting profession and its specialists on the complex path of resilience in a constantly changing society. This material discusses the contribution of the accounting professional in identifying new methods and strategies for maintaining this type of private capital economic operator on the market. This includes processes such as mergers and absorptions between first and second-grade cooperatives, digitalization of processes by connecting stores located in the territory to a central server accessible to the accounting professional with just a click, etc.

Suggested Citation

  • Marinela-Daniela Manea & Mariana Zamfir, 2024. "The Contribution of the Accounting Professional to the Maintenance of Company Capital – Applicability in Consumer Cooperatives in Dâmbovița County," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 140-145.
    • Handle: RePEc:ddj:fseeai:y:2024:i:3:p:140-145
    DOI: https://doi.org/10.35219/eai15840409438
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