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Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC)

The Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) was created based on the understanding that 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. CEARC grew out of the needs of the Co-operative Management Education program at Saint Mary's University for research and curriculum materials suitable for educating co-operative managers.
Very strong co-operative accounting resource.  Hosts or points to approximately 30 working papers, discussion papers, reports, and other papers and collaborations.  Provides Co-operative Accounting e-News.  Hosts information about the “Co-operative Performance Index” that is under development.  Also hosts information about the International Symposium on Accounting and Reporting.

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