摘要：Farmer cooperative managers and directors were contracted to determine their perspectives of the cooperative environment. Special emphasis was given to assessing their perceptions of division of responsibility between management and the board of directors, the importance of cooperative principles to the operation and success of their firms, and their knowledge and capabilities in business decision-making and financial analysis. Both groups showed strong support for most traditional cooperative principles and performance scores were consistent for finance and decision making areas. However, managers showed they understood and carried out their areas of responsibility better than directors. Self-assessments were higher for managers and consistent with performance measures. Additional training in financial analysis, strategic planning, and proper roles for managers and directors seemed warranted.
