Comparative legal-economic analysis of Moroccan and Gabonese cooperatives: towards effective governance

Authors

  • Gilbert Alan OKOUANGA PIRA Faculty of Economics and Management, Sultan Moulay Slimane University, Beni Mellal, Morocco
  • Fatima TOUHAMI Faculty of Economics and Management, Sultan Moulay Slimane University, Beni Mellal, Morocco

Abstract

Cooperatives play an important role in job creation. It is a source of income generation throughout the world. It is also an economic player whose role and activities contribute to solving the problems of poverty and the development of societies, even if it gives rise to voluntary autonomy in order to satisfy common needs. Its establishment calls for several economic, social, cultural and legal aspects. This paper is concerned with a comparative study of the legal and economic framework of Moroccan and Gabonese cooperatives. The aim is to highlight the points in common, while noting the differences between the legislation governing cooperatives in these two countries, and to take advantage of the legal texts in force. Our main interest is to identify the different economic trends by showing the importance of the legal texts for good organization of the cooperative. This study has enabled us to put forward a number of proposals for the economic development of Moroccan and Gabonese cooperatives, in terms of both organization and functions. The creation of think tanks made up of economic and legal experts could be a step forward in terms of management methods and support for volunteers. The analysis of the information gathered has enabled us to monitor the legal and economic development of Moroccan and Gabonese cooperatives, through their organization and involvement in certain sectors of activity.

Key words: Gabon, Morocco, legal economic, Cooperative

Classification JEL: K40

Ppaper type: Theoretical research

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Published

2024-08-28

How to Cite

OKOUANGA PIRA, G. A., & TOUHAMI, F. (2024). Comparative legal-economic analysis of Moroccan and Gabonese cooperatives: towards effective governance. International Journal of Accounting, Finance, Auditing, Management and Economics, 5(8), 560–576. Retrieved from https://www.ijafame.org/index.php/ijafame/article/view/1715

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