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    A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations ‘Anschlusszwang’
    A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations ‘Anschlusszwang’
    A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations ‘Anschlusszwang’
    Ebook97 pages1 hour

    A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations ‘Anschlusszwang’

    By Wilhelm Kaltenborn

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    About this ebook

    The statutory obligation of all cooperatives to be affiliated to an auditing federation is a German speciality and is considered one of the reasons why there are relatively few cooperatives in Germany. Small cooperative companies, in particular, are often established as a registered association (e.V), a rather complex legal form, to avoid the costs entailed by a registered cooperative. Kaltenborn uses a wealth of material to prove that mandatory affiliation to auditing federations (Anschlusszwang), introduced with the amendment to the German Cooperative Societies Act in 1934, did not aim to enhance the economic resilience of cooperatives but was nothing more than the implementation of the National-Socialist Führerprinzip in the cooperative system.
    LanguageEnglish
    PublisherBooks on Demand
    Release dateDec 21, 2015
    ISBN9783739266664
    A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations ‘Anschlusszwang’
    Author

    Wilhelm Kaltenborn

    Wilhelm Kaltenborn, geboren 1937 in Berlin; seit 1991 beim Verband der Konsumgenossenschaften (heute: Zentralkonsum eG) in Berlin; dort seit 2002 Aufsichtsratsvorsitzender; Funktionen in verschiedenen auch internationalen genossenschaftlichen Gremien, diverse Veröffentlichungen zur Idee und Geschichte von Genossenschaften.

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      A forgotten past - Wilhelm Kaltenborn

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