FINANCES IN COOPERATIVE ORGANIZATIONS CONTRIBUTIONS FOR A NECESSARY DEBATE
 
Agüero, Juan Omar 
Universidad Nacional de Misiones 
Facultad de Ciencias Económicas 
Ruta 12 km 7.5 Campus Universitrio, Miguel Lanús, Misiones. 
juanaguero@arnet.com.ar 
 
SUMMARY
Finances have very particular characteristics in the case of cooperative organizations. These characteristics arise from the nature itself of the cooperatives, where the associative and managerial dynamics converge as constituent dimensions of this kind of organization. This focus is opposed to the cooperatives’ dual conception that considers these as people's associations and of collective property enterprises.  Cooperative finances are nurtured by social economy and by social finances, and they greatly go away from the analytic categories and models developed by the financial theory for the capitalist enterprises. In this work some elements are exposed, such as contribution to the debate of the foundations of finances in cooperative organizations. 
 
KEY WORDS: Finances - Social Finances - Cooperative Finances

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