Cooperative principles intangible capital as to the challenges of cooperative

Ignacio Ruiz Guerra, José Manuel Quesada Rubio


Purpose: Valuation of cooperative principles as a competitive advantage in the cooperative sector agribusiness.

Design/methodology: Application of the theoretical framework of intangibility to cooperative principles promulgated by the ACI and recovery of the same pair a quantitative and qualitative study on the concepts presented.

Findings: We propose an enhancement of cooperative principles to establish the validity of the same in the business world of agribusiness cooperatives. The development of the study corresponds to a reality that shows that the cooperative sector needs greater recognition overseas markets by the goodness of its organizational model as a competitive advantage.

Research limitations/implications: The study is based on limiting the use of a statistical method with a margin of reliability demanding but diffuse in reality.

Practical implications: The paper presents the characteristics intangibles involved the enactment of cooperative principles by the ACI and developments that have taken them and conceptualization that academics and experts have given it. This characterization is, in a time like this a competitive advantage in markets that have not yet been recognized by potential customers.

Social implications: The cooperative sector in theory has been framed as a tool for local development in rural areas and has favoured the economic revitalization of the municipalities in which the cooperatives are located, and the importance of the work carried out with the environment as required by the cooperative principles.

Originality/value: The business has gone from touting the importance of values and ethics in governance and corporate social responsibility to talk about the difficulties they have to survive in the current economic crisis. The cooperative sector is characterized by not being an example of excessive returns in the boom years, but it is characterized by a better way to be weathering the difficult current market circumstances by the slowdown in consumption. The cooperative principles have characterized an organizational model and that has led to having a particular attachment located and a management approach, given the difficulties with better prospects than other business models.


Cooperatives, Valuation, Intangibility, Competitive advantage, Human capital

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This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2021

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience