Brazilian and german cooperativism systems: comparative aspects

Authors

  • Vera Herweg Wstphal Universidade Federal de Santa Catarina; Departamento de Serviço Social

DOI:

https://doi.org/10.11606/rco.v2i4.34720

Keywords:

International cooperativism, cooperatives in Germany and in Brazil, internal organization, cooperative legislation

Abstract

This study aims at presenting differences in the historical background of cooperative systems as well as comparing cooperative legislation, internal organization and the organization of the Brazilian and the German cooperative systems, highlighting similarities and differences between them. The study was conducted by means of bibliographic research and content analysis of documents. In Germany, cooperatives arose from the organization of impoverished sectors of the population as a form of mutual aid in order to improve their social and economic condition. Currently, around 95% of the primary sector and 35% of the financial sector are organized into cooperatives. In the secondary sector, cooperatives are not significantly present. However, housing and consumer cooperatives are expressive and in the past few years an increase in the number of service cooperatives has been observed. In Brazil, the first cooperatives appeared as a form of mutual aid, but only after 1960 does a massive growth of cooperatives occur. They were fostered by the government, most of all in agriculture, thus consolidating agribusiness. In the past few years, the number of cooperatives rises in sectors such as health care, education and services. While in Germany cooperatives prioritize the economic sphere and are autonomously organized without government intervention, in Brazil cooperatives also play an important social role and seek their autonomy.

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Published

2008-12-01

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How to Cite

Wstphal, V. H. (2008). Brazilian and german cooperativism systems: comparative aspects . Revista De Contabilidade E Organizações, 2(4), 40-54. https://doi.org/10.11606/rco.v2i4.34720