The Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) was created because the co-operative business model, with its unique business purpose, values and principles, is not adequately served by the same approach to accounting used by investor-driven firms. |
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New Partners from the UK join the Statement of Recommended Practice (SORP) Project |
Ian Adderley and Elisavet Mantzari |
The Centre continues to take leadership in establishing a framework for business (finance and accounting) that better suits the unique co-operative business model. Read more about the SORP project in a past newsletter here.
Welcome to new partners from the UK who have joined the Committee!
Ian Adderley is the Technical Specialist (Mutuals) at the Financial Conduct Authority. Ian graduated from the University of Hull with an LLB. Since studying law and being called to the Bar, Ian has worked for two regional infrastructure bodies supporting social enterprise and co-operative enterprise, as well as, for the largest trade union in the UK, UNISON. Currently Ian works for the public sector body, the Financial Conduct Authority, in their capacity as the registering authority for mutual societies - including co-operatives, community benefit societies, credit unions and building societies, and friendly societies (i.e. mutual insurers).
Elisavet Mantzari is a Lecturer in Accounting at the Birmingham Business School. She graduated from the University of Portsmouth with a PhD in accounting. Her research interests cover a range of areas including international financial reporting standard-setting and practice, and sustainability accounting in the context of for-profit organisations and co-operatives. She has organised workshops, presented and published book chapters and academic papers on related topics. Elisavet has professional experience in business accounting and assurance. She is also a trustee of the UK Society of Co-operative Studies, committee member of the British Accounting and Finance Association’s (BAFA) Interdisciplinary Perspectives Special Interest Group, and member of the European Accounting Association’s (EAA) Virtual Activities Committee.
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Grant Received for New Research Project - Mental Health and Covid-19, in Partnership with Healthy Minds Co-operative |
Dr. Daphne Rixon, CEARC’s Director (together with Dr. Heidi Weigand, Dalhousie University) received a Social Sciences and Humanities Research Council (SSHRC) - Covid 19 Partnership Engage Grant in the amount of $24,960 CAD. The partner is Healthy Minds Co-operative in Dartmouth, Nova Scotia and the topic is: Mental Health and Covid-19: Bridging the Gap. This project will focus on developing an effective bridging framework to reduce the wait time between initial calls and planned clinical support. Read more about Healthy Minds Co-operative in a previous CEARC newsletter here.
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Tribute to Professor Elizabeth Hicks – Retiring CEARC Board Member After 14 Years |
Elizabeth Hicks, one of the founding board members of CEARC is set to retire from academia and from the CEARC Board.
Elizabeth Hicks is a tenured associate professor in the Department of Business and Tourism, at Mount Saint Vincent University in Halifax (Canada), where she specializes in accounting and taxation.
Elizabeth has worked as a professional accountant for many years. She is a Chartered Professional Accountant and a Trust and Estate Practitioner holding a BBA from the University of New Brunswick and MBA from Saint Mary’s University.
Some highlights of her career:
- International project “Distinguishing liability from equity in co-operative entities” (2007-08 funded by IAAER and KPMG)
- Contribution to a publication focused on co-operative responses to International Accounting Standards - The Hidden Alternative (2013. Maddocks, J. E. Hicks, A. J. Robb, and T. Webb)
- Co-applicant on SSHRC partnered grants on the social economy, and on measuring the co-operative difference in order to develop co-operative-specific performance measurement tools
- Her work has appeared in a range of journals including the Canadian Journal of Nonprofit and Social Economy Research, the Journal of Co-operative Studies, and the Co-operative Accountant.
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She contributed book chapters to edited books, including Co-operatives for sustainable communities: tools to measure co-operative impact and performance (2015. Brown, L., L., C. Carini, J.G. Nembhard, L.H. Ketilson, E. Hicks, J. McNamara, S. Novkovic, D. Rixon, R. Simmons (eds.), 2012 Social Economy: Communities, Economies and Solidarity in Atlantic Canada (2012. Novkovic, S. and L. Brown (eds.), and Accounting for Social Value (2013. Mook, L. (ed.).
- Treasurer and Board member of The Association of Non-profit and Social Economy Research (ANSER) since its inception in 2009.
- Past member of the Management Board for the Centre for Women in Business and chaired the Management Board from 2004 to 2007.
We extend our thanks to Elizabeth for her work on the CEARC board for the past 14 years and wish her all the best in her retirement!
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Online, Part-time Master's Business Programs for Co-op/Credit Union/Mutual Professionals - Applications due May 31 |
These are professional programs for people already working in the sector, to support leadership growth, innovation, co-op business competencies and succession planning for the global co-op system. Some bursaries are available.
Learn more about all of these programs and activities by attending an information webinar: Register for April 21 (1pm ADT), May 5 (12pm ADT) and May 19 (1pm ADT) or contact Erin Hancock, the Program Manager, at cme@smu.ca.
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International Journal of Co-operative Accounting and Management (IJCAM) |
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Call for Papers: Fall 2021 Edition |
IJCAM publishes case studies and research monographs with a focus related to co-operative accounting and reporting, co-operative management, the social economy and sustainable development, or with outside perspectives that could be of strategic value to both co-operatives and the social economy. If you have a paper for the Fall 2021 edition, please submit by August 31, 2021.
Please submit your papers accordingly:
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In the December 2020 edition, one article in particular has gained a lot of attention. It was authored by Caroline Shenaz Hossein (Associate Professor of Business & Society, York University, Canada) and is entitled: “Locating the Contributions of the African Diaspora in the Canadian Co-operative Sector”. Read the paper here.
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