Template-Type: ReDIF-Article 1.0
Author-Name: Wendpanga Blaise YAMEOGO
Author-Email: ywblaise@gmail.com
Author-Workplace-Name: Nazi Boni University, Burkina Faso
Author-Name: Mamadou TOE
Author-Email: mamadoutoe@gmail.com
Author-Workplace-Name: University Thomas SANKARA, Burkina Faso
Author-Name: Nadedjo BIGOU-LARE
Author-Email: enbigou-lare@hotmail.com
Author-Workplace-Name: University of Lomé, Togo
Title: Decision-making bodies and performance of agricultural cooperative societies in Burkina Faso
Abstract: The aim of this article is to analyse the nature of the relationship between decision-making bodies and the performance of agricultural cooperative societies in the province of Houet/Burkina Faso. We used a hypothetico-deductive approach, followed by a confirmatory multiple regression analysis of randomly collected data. The results indicate that the existence of the supervisory board or commission positively (1.037) and significantly (5%) affects the performance of agricultural cooperatives in the province of Houet/Burkina Faso. In addition, a negative relationship of -0.987 and statistically significant at 10% was observed between the existence of a board of directors or management committee and the performance of agricultural cooperative societies. This research suggests that the administrators of decision-making bodies should reframe the management style of directors or managers by emphasising the supervisory board or committee of agricultural cooperatives in accordance with the 2010 OHADA law.   Key words: Decision-making bodies, performance, cooperative societies. JEL Classifications: P27, P13, G30 Paper type: Empirical research
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 123-139
Volume: 5
Issue: 12
Year: 2024
File-URL: https://ijafame.org/index.php/ijafame/article/view/1721
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1721/1720
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Handle: RePEc:aoa:journl:v:5:y:2024:i:12:p:123-139