The Journal of Co-operative Accounting and Reporting (JCAR) is an open access, peer-reviewed and refereed international journal published by the Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) at the Sobey School of Business, Saint Mary’s University in Canada. The main objective of JCAR is to provide an intellectual platform for international scholars of co-operatives and social enterprises. JCAR aims to promote the study of accountancy and reporting for co-operatives, credit unions, and mutual organizations.

The journal publishes research papers focused on co-operatives, credit unions, and mutual organizations in all areas of accounting including:

  • Theory and Practice
  • Cost/Managerial Accounting
  • Standards Performance
  • Measurement and Analysis
  • Education
  • Financial Management
  • Auditing Technology
  • Innovation Management
  • Information and Systems
  • Tax Accounting
  • Systems Management
  • Public Responsibility and Ethics
  • Behavioural Accounting
  • Social and Environmental Reporting
  • Knowledge Management

Special Edition – Social and Environmental Reporting

 The 2016 edition of JCAR will be focused primarily on environment and social reporting. Please submit your papers by December 31, 2015 to the editor: Daphne Rixon, FCPA, FCMA, PhD,

If your paper is on any other topic, please submit it and it will be considered for this edition (subject to space availability) or alternatively, will be published in the next subsequent issue.