MANUAL FOR DRAWING UP THE SATELLITE ACCOUNTS OF COMPANIES IN THE SOCIAL ECONOMY: CO-OPERATIVES AND MUTUAL SOCIETIES
The purpose of this manual is to establish the necessary directions and guidelines for drawing up a satellite account of companies in the social economy (co- operatives, mutual societies and similar companies) in the European Union (EU) in accordance with the central national accounting framework set out in the European System of National and Regional Accounts (1995 ESA or ESA 95). The aim is to obtain homogeneous, accurate and reliable data on the companies in the social economy in the EU. The Manual should not be considered an end in itself but the beginning of a process that requires the joint efforts of various actors.
Since the Manual is conceived as a complement to the 1995 ESA and the United Nations’ System of National Accounts (1993 SNA), it is intended for statisticians in the national statistics offices of the EU Member States, for those who produce and use statistics on the social economy in the EU, even if they are not experts on national accounts, and for statisticians and experts on the social economy from outside the EU, particularly from countries that are candidates for EU membership.
Additionally, the Manual proposes new sources of data and new tools for collecting, classifying and disseminating statistically useful information on the companies in the social economy.
The Manual has been written by a group of experts from the International Centre of Research and Information on the Public, Social and Co-operative Economy (CIRIEC), the organisation that the European Commission selected for this task. The project directors and writers, José Barea (Autonomous University of Madrid) and José Luis Monzón (Institute of the Social and Co-operative Economy of the University of Valencia, IUDESCOOP-UV), were assisted and advised by experts, Maite Barea (Autonomous University of Madrid) and Hans Westlund (National Institute for Working Life, Sweden), who each wrote one of the Appendices to the Manual.