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This study aims to employ the Competitive Value Framework (CVF) and its value drivers as indicators for individual perceptions derived from the Unified Theory of Acceptance and Use Technology (UTAUT). The data was analyzed using the SEM-PLS method. The Reflective Formative Second Order Two-Stage Approach was used for the analysis, where variables related to organizational culture (QC) were examined using formative methods, while variables such as Performance Expectancy (PE), Social Influence (SI), Effort Expectancy (EE), and Behavioral Intention To Use (Bl) were analyzed reflectively. The results revealed a significant correlation between OC and Bl via EE and SI. However, the relationship between QC and Bl via PE was found to be insignificant. This study contributes to theories about organizational culture, and information technology acceptance. On a practical level, these findings can assist decision-makers in paying greater attention to organizational culture when implementing new technologies. [ABSTRACT FROM AUTHOR]

This paper explores the timing of accountability, systematically examining 'accountability when?' in the context of Indonesian credit unions as member-based social enterprises. It examines pre, per, and post factum accountability within two credit unions whose missions focused on member empowerment. Primary data includes 10 focus group discussions and nine interviews with credit union members and management, government, and industry association representatives. Secondary data includes strategic and business plans of the two organisations. Findings reveal the importance of accountability timing, and associated power implications. Reflecting on the interrelated nature of pre, per, and post factum accountability practices highlights a circle of accountability; the linkage between these forms creating a virtuous circle. [ABSTRACT FROM AUTHOR]

Copyright of Roca: Revista Científico-Educacional de la Provincia de Granma is the property of Universidad de Granma, Departamento Editorial and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Credit union is considered as an alternative solution for global poverty and financial inclusiveness for social development. However, to achieve this goal, first and foremost a credit union must be sustainable. The purpose of this paper is to provide a systematic literature review on the key determinants of sustainability of credit unions and its measurements through comprehensive literature search and assessment based on the PRISMA-P guidelines. The findings reveal standard quantitative measures such as operations of self-sufficiency ratio, financial sustainability score, return on assets and pearl index (two studies qualitatively assessed governance structure and membership rate as measures). Additionally, key factors such as efficiency, loan management factors, deposit mobilization, portfolio at risk, credit risk, regulatory environment, and asset factors are significant determinants of sustainability of credit unions. The findings suggest a great need for complementarity of role and responsible conduct of the key stakeholders (members), staff, management and enabling regulatory environment for sustainable credit union. [ABSTRACT FROM AUTHOR]

This Special Issue is based on a selection of papers initially presented at the conference on "Resilience and the Third Sector" (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in most societies and makes a distinctive and widely‐recognized contribution to the public good by building social capital, frequently affording a foundation for social cohesiveness. However, it is a fragile sector that is significantly affected by crises (the slings and arrows of outrageous fortune). These have the potential to curtail the capacity of third‐sector organizations (TSOs) to deliver societal benefits and, in the most extreme cases, even threaten their survival. Given this, the resilience of TSOs (albeit this term has multiple layers and manifold meanings) is critical. This paper explores a range of connotations linked to third‐sector resilience and explores contemporary evidence (including the papers in this Special Issue) as to how the sector identifies, manages, and learns from crises. In addition, it provides a brief outline research agenda as a basis for encouraging researchers to focus on resilience in TSOs and enhance knowledge. It is argued that more rigorous, evidence‐based research of this nature has the potential to positively influence practice in the sector, as well as policy formulation by government and others who steer TSOs. [ABSTRACT FROM AUTHOR]

Federal regulators in 2010 amended lending rules to allow federal credit unions (FCU) to originate short‐term, small‐dollar amount loans, with an annual percentage rate of up to 1000 basis points above the otherwise imposed interest rate ceiling of 18 percent. The purpose of the change in policy was to allow FCUs the ability to provide their members with an alternative to payday loans. We find the decision to originate these higher‐interest loans is primarily influenced by the characteristics of a credit union's environment. Credit unions located in minority neighborhoods and in markets with fewer traditional financial services are more likely to participate in the payday alternative loan program. Participation in the program is shown to improve earnings performance without adversely affecting participants' loan quality. These results suggest credit unions can provide lower‐priced alternatives to payday loans that are beneficial to members and their credit unions. [ABSTRACT FROM AUTHOR]

In the process of implementing the principles of credit union, credit union certainly focuses on the importance of realizing social and Human Development. (World Council of Credit Union's (WOCCU), 2007). In achieving this goal, the Indonesian credit union is required to implement the provisions of the Ministry of Cooperatives and SMEs on the implementation of Cooperative Health Level examination No. 9 of 2020, the research Model used is an instrumental case study, this is used to make it easier for researchers to review the data on cooperative health examination results for 3 (three) years (Amir H, 2020). For the risk profile indicator, it is good that can be done by CU Madani is to continue to mitigate periodically if the discovery of risks that occur so that the small risk does not become a big risk. Provision of briefing to employees before the service needs to be applied so that events that may have not been resolved yesterday can be discussed and find a solution together. [ABSTRACT FROM AUTHOR]

This paper analyzes the 2023 amendment to the Act on Credit Unions of 9 November 2009 using dogmatic and comparative methods. First, the author considers membership of partnerships in credit unions in the context of the requirement of a common bond for membership. Second, the author analyzes the legal status of investor shares, conditions of dividend payment on their basis, as well as their termination. In conclusion, the author indicates that Polish regulation on membership of partnerships requires establishing multiple common bond credit unions and that restrictions for holders of investor shares in credit unions are similar in Poland and the UK. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this essay, I examine cooperative entrepreneurship's role in driving digital organizational change in a Southern California credit union that caters to a mobile university population. Drawing on Joseph Schumpeter's interpretative approach to entrepreneurship, I highlight the pivotal role of an innovative CEO in combining a new technology, AI chatbots, with the credit union's existing technologies to create a new means of production in a contact center: AICCs or Artificial Intelligence Contact Center Agents. I extend Schumpeter's theory by showing both how future-back thinking can generate ideas for new methods of production, and how acts of translation can help align these methods with local organizational values, overcoming resistance to change. I suggest that such combinatorial activity can help credit unions to sustainably compete against a new breed of financial technology companies known as fintechs. [ABSTRACT FROM AUTHOR]

Copyright of Revista Retratos de Assentamentos is the property of Revista Retratos de Assentamentos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Retratos de Assentamentos is the property of Revista Retratos de Assentamentos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

UK community finance institutions play an important role in deprived neighbourhoods by serving households and businesses unable to access mainstream finance. This paper analyses the short-term effects of the Coronavirus pandemic on the activities and sustainability of the community finance sector by analysing longitudinal survey data for 40 providers and follow-up interviews with 25 organisations. COVID-19 resulted in an acceleration of the shift to online service delivery and temporary and permanent branch closures among community finance institutions. Further, the demand for, and volume and value of lending fell significantly during the first lockdown only recovering by the end of the summer 2020. This resulted in lower income, greater costs and lower regulatory ratios. Smaller providers in a weak financial position with more financially vulnerable customers were worst affected by the pandemic. We argue the pandemic may reduce access to finance for the financially excluded through the intensification of the shift to online services and by increasing the risk of providers serving the poorest folding or being merged with larger providers. [ABSTRACT FROM AUTHOR]

The case for teaching portrays the expansion of Credifoz and the dilemma related to the selection of leadership profile for its units. It has a true plot with fictional elements. Each topic presents information related to the dilemma of growth in your area with people leadership. The goal is to reflect on leadership in a competitive and challenging environment, with teams in distinct stages of development aligned with a philosophy based on principles of cooperativism. To use in management and leadership development disciplines in undergraduate and graduate courses in administration and in the development of managers in other organizations. [ABSTRACT FROM AUTHOR]

Copyright of Espirales Revista Multidisciplinaria de Investigación is the property of Grupo Compas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and Training Programs, Savings and Loans Programs to increase the productivity and quality of life of members, Social and Economic Empowerment Programs to the fostered business groups and communities in a sustainable manner. [ABSTRACT FROM AUTHOR]

Copyright of Espirales Revista Multidisciplinaria de Investigación is the property of Grupo Compas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While Ostrom-inspired research has proven an important corrective to the simplistic “markets or government” dichotomy that continues to shape social and administrative sciences, this paper uses a case study to suggest that in some circumstances, our understanding of the commons could be enriched by giving more weight to the role governments can play in helping to constitute a human-made commons. In particular, this paper examines the case of a little-known deposit insurance scheme run by credit unions in the Canadian province of Saskatchewan that has operated without once incurring a deficit for 70 years despite offering the kind of unlimited deposit insurance frowned upon by policymakers. We find that the provincial government played an important role in constituting the scheme and helping it operate, effectively, as a polycentric commons that until recently, satisfied all the design principles that tend to characterize successful collective management. The resulting argument is simple: it would be difficult to understand the stability of Saskatchewan’s credit union deposit insurance scheme without also understanding how government supported its operation as a commons.

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ABSTRACT This study aims to investigate the interdependence between gainsharing and performance evaluation (objective and subjective) in a credit union. There is a recent debate on the interdependence between management control practices, which emerges from the discussion of control packages or systems. This study delves into this discussion by investigating the complementarity between gainsharing (group incentive modality) and performance evaluation in a credit union context, given the need for qualitative empirical studies on this phenomenon. This study is considered relevant because the joint use of management control practices can allow organizations to effectively mitigate control problems such as lack of direction, motivation, and competence. This research promotes insights into management control practices’ operation - given the discussion of complementarity between gainsharing, which is not a prevalent incentive system in most organizations - and objective and subjective performance evaluation. The methodology consists of a qualitative field study in a credit union using data collection, interviews, and access to documents analyzed using an interpretive approach. This research presents evidence on the phenomenon of interdependence between management control practices, adding to the literature by addressing different forms of complementarity between a group incentive system in the form of gainsharing and performance evaluation. It became evident that gainsharing reinforces the objective performance evaluation process by mitigating motivation and direction problems, while the subjective performance evaluation compensates the objective performance evaluation by shifting the focus of the evaluation to the individual's skills.

Copyright of Galician economic journal is the property of Ternopil Ivan Puluj National Technical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research was conducted to design a Credit Union (CU) based democracy model at the Indonesia border especially the Sajingan Besar border facing the global economic era. This was done as an effort to improve the economy and minimize poverty. This study's location is in the border area of Sambas Regency to be precise in Sajingan Besar District because it is directly adjacent to the neighboring country so that it is a specific area. Still, the city is included in the underdeveloped category. Previous research that has been researched previously examined the importance of having women join CU business institutions using the perspective of women's emancipation in West Kalimantan. There is a novelty in this research, namely, discussing it from deliberative-participatory democracy based on CU at the border in the global economic era. Methods of data collection in this study using interview techniques, observation, and study documentation. Informants were determined using a purposive technique. Based on these techniques, the informants in this study were the Head of the Sajingan Besar sub-district, community leaders, youth leaders, administrators of CU Bonaventura, members of CU Bonaventura, and Chairman of the West Kalimantan Border Forum. The analysis used is using qualitative analysis. The study results found that to minimize poverty that occurs in border area communities, it is necessary to implement democracy based on CU as an effort to improve the community's economy in the era of the global economy by utilizing natural resources. This CU-based deliberative-participatory democracy is proven through deliberation and participation by members who prioritize member empowerment and the political inclusion of CU members.

This paper begins by questioning the sustainability of civic engagement with the notion of ‘social capital’ as the key concept of Peace and Conflict Studies. The main question is: to what extent does socio-political tension affect forms of civic engagement? This paper examines interethnic relations (Dayak, Malay, Chinese, and Javanese) developed in the Stella Maris Credit Union (SMCU) in Pontianak, West Kalimantan, Indonesia under the context of ethnic tension. SMCU is a microfinance association where people with various backgrounds (religion, race, and ethnicity) interact in an economic community, sharing benefits and values. In the beginning, SMCU was initiated as an economic program of Stella Maris Catholic Church in North Pontianak. This church did not only serve the church members, but also for all ethnicities and religions through Pontianak. As a site drastically impacted by ethnic conflict in the post-Suharto era, Pontianak recently has been growing as a city of ethnic diversity. However, the recent rise of ethnic tension has contested this growing multiethnic coexistence. It is important to see the strength of civic engagement in responding to issues of conflict in a multiethnic society. This study explores SMCU members and their personal experiences, wondering whether the tension may or may not affect the forms of civic engagement. It argues civic engagement can sustain under the moment of socio-political tension. Developing economy and peace education are the main reasons for interethnic relations among SMCU members. Moreover, although there are treats for the plural society, experiencing diversity in the form of associational and neighborhood relations contributes to social coexistence. This study finds that forms of civic engagement among the members shape expressions and attitudes of resilience in facing social tension.

According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non-profitable financial institutions. It is determined that mostly this problem concerns about the accounting for equity of credit unions. The article substantiates the expediency of reflecting in the balance of membership dues of members of credit unions precisely as components of equity. The classification and characteristics of capital reserves and cash reserves of credit unions aimed at ensuring the appropriate level of their financial stability are given. Recommendations on improving the analytical accounting of these reserves in accordance with their purpose and the requirements of regulatory documents governing the systematization of accounting accounts are presented. Despite the fact that the activities of credit unions as non-bank financial intermediaries are subject to rather strict legislative regulation, the accounting methodology for the main business operations i.e. attracting deposits and issuing loans, is not sufficiently disclosed in peremptory documents. The article provides a classification of loans and deposits to deposit accounts of members of credit unions. Forms of analytical accounting of contributions to deposit accounts of members of credit unions and loans issued by them are proposed, which make it possible to conduct analytical accounting for each debtor and creditor, and also form an information base for monitoring timely and full repayment of debts on loans and attracted deposits.

While Ostrom-inspired research has proven an important corrective to the simplistic “markets or government” dichotomy that continues to shape social and administrative sciences, this paper uses a case study to suggest that in some circumstances, our understanding of the commons could be enriched by giving more weight to the role governments can play in helping to constitute a human-made commons. In particular, this paper examines the case of a little-known deposit insurance scheme run by credit unions in the Canadian province of Saskatchewan that has operated without once incurring a deficit for 70 years despite offering the kind of unlimited deposit insurance frowned upon by policymakers. We find that the provincial government played an important role in constituting the scheme and helping it operate, effectively, as a polycentric commons that until recently, satisfied all the design principles that tend to characterize successful collective management. The resulting argument is simple: it would be difficult to understand the stability of Saskatchewan’s credit union deposit insurance scheme without also understanding how government supported its operation as a commons. [ABSTRACT FROM AUTHOR]

The objective of this study was analyze the implications of the creation the federative groups of the Sicredi Aliança PR/SP. The methodology used was descriptive research, a method that allows the description of the characteristics of a given population or phenomenon, or the establishment of relationships among the variables analyzed. The primary data were collected through observation of the assemblies; already the secondary ones were collected in management reports and minutes of the assemblies. Data analysis was performed using Excel software and SPSS Statistic 24.0, through descriptive statistics, with a quantitative-qualitative approach. It was possible to identify the positive influence of the federative groups in participating in assemblies. However, it has been identified that the groups are still large and that reducing the size of the group without the accompaniment of cooperative education is not enough. [ABSTRACT FROM AUTHOR]

This research was conducted in Sempa Jaya Village, Berastagi Sub-district, Karo Regency, Indonesia. The research location is determined purposively based on the consideration that this village is horticulture production center and there is Credit Union (CU) Merdeka which give farm loan/credit to farmer. This research is aimed to analyze farmer preference to credit itself, by analyzing the most important credit attribute according to farmers. Through analysis of farmer preferences will be known level of farmer selection to credit based on credit attribute like service, supporting facility, requirement, time period, interest system and collateral. By knowing farmer preference to combination of credit attribute, credit institution can form credit system as expected by farmer, so that its utilization can be more effective and efficient. At the end of the targeted study, a new form of policy from government and credit institutions regarding the granting of credit towards farmer will be created, which will prevent the farmer to rent a credit to informal institution and individual.

Non-banking financial institutions, which include credit unions, is a important tool for solving the social and financial problems of the categories of people who are most in need. The credit cooperation movement is an important component of the social economy, as it contributes to the self-organization of people and the formation of civil society. The purpose of the article is to reveal the essence and significance of credit unions in the development of the country's economy and the well-being of its households, to identify trends in their development in the world and in Ukraine, to justify the conditions necessary for the manifestation of positive quantitative and qualitative changes in their activities. The historical background of the development of credit unions and the direction of their further evolution were disclosed. The functions of modern credit unions were determined. The analysis of quantitative and qualitative changes occurring in the activity of credit unions in Ukraine and in the world was carry out, and the factors that caused them were identified. In 2017, the average-statistical Ukrainian credit union totaled about 1490 members; thus, it was not numerous compared to the world average – 2920 members. It was determined that the credit unions, which have more members, are more resistant to the effects of negative factors. The structure of the loan portfolio of credit unions has remained virtually unchanged for many years, while the structure of the deposit portfolio tends to improve due to an increase in the share of long-term deposits. It was revealed that after an eight-year recession, in 2017 the stage of a gradual rise in the development of credit unions of Ukraine began. This trend may continue in subsequent years if: there will be no crisis situations in the economy; the problem of guaranteeing deposits of members of credit unions will be solved; the financial competence of managers and members of credit unions will rise; state and self-governing organizations will conduct the effective control over the financial condition of credit unions.

The article is aimed at researching the classification characteristics of types of control in accordance with the specifics of activities of credit unions, defining the objects, subjects of control and the control actions during inspections of the credit unions in Ukraine. Analysis of results of performance of credit unions shows that the majority of problems in their activity have arisen because of insufficient control of activity of such financial structures on the part of the State and management bodies. The economic content of the concept of «control» is analyzed, classification of control types, requirements for conducting control in credit unions in accordance with the current legislation of Ukraine and the International standards of audit are considered. A classification of types of control of the activities of credit unions is suggested; the control system of credit unions is generalized; the directions of control by the National Commission, which carries out the State regulation in the sphere of markets of financial services, are allocated concerning credit unions; the main directions and stages of the process of external audit of the activities of credit unions are defined.

The tax exempt status enjoyed by credit unions is based in part upon such institutions providing financial services to individuals who are traditionally underserved by conventional banking institutions. Rather than relying upon an abstract measure of underserved status, we instead empirically estimate the probability that a household does not have an account with a traditional bank. We then use this information to determine whether individuals with reduced access to banking services are also more likely to belong to credit unions. We find that underserved households are less likely, rather than more likely, to use the services of credit unions. [ABSTRACT FROM AUTHOR]

The main aim of the article is to study the essence of the deposit guarantee system and determine its role in increasing the level of public confidence in depository institutions. The issues of development of the deposit insurance system in Ukraine are considered, its main elements are defined, in particular, the deposit guarantee system and the voluntary deposit insurance system. The features of their functioning are analyzed. Furthermore, it is found that in the domestic market of deposit services the leading role in ensuring the return of funds to citizens is played by the system of individual deposit guarantee. It is established that the main subject of the system is the Deposit Guarantee Fund for Individuals, which implements the government policy in this area. The article analyzes the current trends in the operation of the Fund and, in general, the entire system of deposit guarantee. This made it possible to determine the key problems in the work of the system and the direction for its further transformation.

The article is aimed at analyzing the level of informational transparency of credit unions’ activities in Ukraine, developing measures to increase its level and studying its influence on the process of formation of the deposit behavior of citizens. The essence of the category of «informational transparency» is substantiated, the latter is proposed to be considered as an adequate level of availability of reliable information about the main aspects of activity of an economic entity. After analyzing the essence of informational transparency and its role in improving the efficiency of financial institutions, It is concluded that their activities are transparent subject to implementation of the list of conditions that have been defined. The level of informational transparency of credit unions is also analyzed, using the methodology developed by the author. Taking attenion of the results of the research, measures to increase the openness of information on the functioning of the mentioned institutions have been developed, the implementation of which will increase the level of trust of households to the activities of these institutions.