Intentions, observations, and decisions: Metrics in insurance co-operatives

Louis Beaubien, Daphne Rixon

Résultat de recherche: Articleexamen par les pairs

1 Citation (Scopus)

Résumé

Purpose - To examine metrics used for performance measurement, analysis, and decision-making by insurance cooperatives.

Design and approach - A documentary review and semi-structured interviews of three large insurance cooperatives form the basis of the study.

Findings - The analysis suggests insurance co-operatives metrics are consistent with investor-owned companies. These measures do not recognize the cooperative principles and values which consistent the formative basis of these insurance co-operatives.

Practical implications - The insurance co-operatives under examination do not engage in a comparison to other insurance co-operatives; rather comparisons are made against investor-owned companies. As this analysis is used in decision-making and strategy formulation, guiding the direction of the co-operatives the questions must be raised: does the co-operative difference exist in the insurance sector and how (and what) performance analysis tools are used to assess their performance?

Originality - There is a paucity of research in the area of metrics and analytics of co-operatives. As such this article expands the academic scope of examination of co-operatives in the context of financial and accounting operations. Additionally, it adds to the ongoing discussion in the academy focused on the nature of co-operatives and the nature of the co-operative difference.

Langue d'origineEnglish
Pages (de-à)113-127
Nombre de pages15
JournalAdvances in Public Interest Accounting
Volume17
DOI
Statut de publicationPublished - 2014

Note bibliographique

Publisher Copyright:
Copyright © 2014 by Emerald Group Publishing Limited.

ASJC Scopus Subject Areas

  • Accounting
  • Sociology and Political Science

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