Journal of Finance and Accounting

Volume 10, Issue 4, July 2022

  • Specificities of the Governance Mechanisms of Social Organizations and Their Contribution to Value Creation: Case of Moroccan Cooperatives

    Zineb Farabi, Abdellatif Bouazza

    Issue: Volume 10, Issue 4, July 2022
    Pages: 174-184
    Received: 16 June 2022
    Accepted: 1 July 2022
    Published: 12 July 2022
    DOI: 10.11648/j.jfa.20221004.11
    Abstract: The works in corporate governance are very numerous but cannot be applied on the case of cooperatives, which constitute an exceptional organizational form from creation to profit sharing. They are business models created for the first time by their members because of the inability of the market to provide them with goods and services at affordable ... Show More
  • Requirements to Join the International Federation of Accountants

    Al-Fateh Al-Amin Abd al Rahim El-Faki

    Issue: Volume 10, Issue 4, July 2022
    Pages: 185-195
    Received: 15 February 2022
    Accepted: 4 March 2022
    Published: 28 September 2022
    DOI: 10.11648/j.jfa.20221004.12
    Abstract: The study dealt with the requirements for joining the International Federation of Accountants. The problem of the study was that Sudan did not obtain membership of the International Federation of Accountants until today, and the problem was formulated by several questions, including what are the types of membership that can be acquired when joining... Show More