What is it about?
Cooperative organizations depend on relationships among members, managers and other partners. These relationships work better when people understand the rules, trust decision processes and feel that they are treated fairly. This article presents a theoretical model to explain how governance structures can influence members’ perceptions of fairness and, through these perceptions, affect the quality of relationships inside cooperative organizations. The study focuses on three forms of fairness. It considers whether rewards and costs are distributed fairly, whether decisions follow fair procedures and whether people are treated with respect in daily interactions. In plain terms, the article shows that governance in cooperatives is not only a matter of rules and controls. It also depends on how members experience these rules as fair, legitimate and supportive of cooperation.
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Why is it important?
This work is timely because cooperatives face growing pressure to improve governance, accountability and member participation. The article offers a model that can help researchers and cooperative leaders understand how governance structures affect members’ perceptions of fairness. This can support better decisions about control systems, communication channels and participation mechanisms. The study also contributes to research on management accounting and cooperative governance by connecting formal governance arrangements with psychological and relational aspects of cooperation.
Perspectives
This publication reflects my interest in understanding cooperatives as organizations shaped by formal governance structures and by the perceptions of the people who participate in them. In cooperative contexts, rules and controls need to be perceived as fair to sustain trust, participation and relational performance. The article offers a theoretical basis for future empirical studies and for practical reflection on how cooperatives can review their governance arrangements with greater attention to members’ perceptions of justice.
PhD. Rafael Todescato Cavalheiro
Universidade Federal da Grande Dourados
Read the Original
This page is a summary of: Governance structure and its links with justice in the context of cooperative organizations, Enfoque Reflexão Contábil, June 2024, Universidade Estadual de Maringa,
DOI: 10.4025/enfoque.v43i2.62580.
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