Comparative legal-economic analysis of Moroccan and Gabonese cooperatives: towards effective governance[Analyse comparative juridico-économique des coopératives marocaines et gabonaises : vers une gouvernance performante]

Cooperatives play an important role in job creation. It is a source of income generation throughout the world. It is also an economic player whose role and activities contribute to solving the problems of poverty and the development of societies, even if it gives rise to voluntary autonomy in order to satisfy common needs. Its establishment calls for several economic, social, cultural and legal aspects. This paper is concerned with a comparative study of the legal and economic framework of Moroccan and Gabonese cooperatives. The aim is to highlight the points in common, while noting the differences between the legislation governing cooperatives in these two countries, and to take advantage of the legal texts in force. Our main interest is to identify the different economic trends by showing the importance of the legal texts for good organization of the cooperative. This study has enabled us to put forward a number of proposals for the economic development of Moroccan and Gabonese cooperatives, in terms of both organization and functions. The creation of think tanks made up of economic and legal experts could be a step forward in terms of management methods and support for volunteers. The analysis of the information gathered has enabled us to monitor the legal and economic development of Moroccan and Gabonese cooperatives, through their organization and involvement in certain sectors of activity.