Course Descriptions

Chair in Co-operative Enterprise

BUS-3300 -  Management of Co-operatives

This course is an introduction to the unique challenges involved in the management of cooperatives. It aims to build students’ appreciation of cooperatives as a viable model of economic development. The course focuses on the methods by which mainstream governance, accounting, personnel, and marketing practices can be adapted to fit the cooperative model. A combination of lectures, readings, guest speakers, case studies and discussion helps students develop an understanding of cooperative principles and values and the history of co-ops. Students learn about Manitoba’s cooperatives, as well as national and international co-op networks.

PREREQUISITES: A grade of C or better in BUS-1201(3) or the former BUS-1101(6), or UIC-1001 or AG-1015, or Departmental Approval.

BUS-3301 -  Advanced Management of Co-operative Enterprises

This course builds on BUS-2301 to provide in-depth knowledge of four specific key areas for co-operative enterprises in terms of their innovation and adaptation at the start of 21 century. These four key areas are: co-operative enterprises start-up and scaling up models, capitalization and finance instruments for co-operatives, marketing and reporting the co-operative value, and new co-operative business models and statutes created in the past two decades in various parts of the world. A combination of lectures, readings, guest speakers, case studies and discussion will inform students learning.


BUS-3302 - Co-operative and Credit Union Accounting and Performance Measures

Co-operatives and Credit Unions utilize similar accounting practices as corporate firms. What differentiates co-operatives and credit unions is the addition of social, cultural and environmental performance measures. Many different accounting and performance measures have been developed to keep track of the social, cultural and environmental contributions offered by co-operatives to their communities. This course will examine the different strategies that co-operative firms have adopted to measure these differentiating activities. An examination of how these accounting and performance measurements assist co-operatives in developing sustainable business practices will be conducted during the course. This course will outline the importance of statistical data in measuring the co-operative difference and outline best practices for collection of the data. The course will also look at how the analysis of the data affects the implementation of the co-operative principles. How co-operatives measure the impact of their operations on the sustainability of their communities will also be reviewed. The use of case study analysis, readings and in class discussion will allow for a thorough review of co-operative and credit union accounting and performance measurement for sustainable communities.


You must have successfully completed BUS-2002, or BUS-2003, or received special permission from the department chair, in order to take this class.

BUS 4301 - Financing a Co-operative Business

This course will provide students with knowledge, through case study analysis and development, on the emerging field of social finance. The inclusion of social impact measures along side financial performance measures within a single firm will be discussed. A discussion on the strategies firms must implement in order to ensure that shareholders, stakeholders and the recipients of the social outcomes are all included in the performance of the firm. Students will be introduced to the concept of impact investing through readings and in class discussions. This course will focus on the social impact co-operatives and credit unions impart to their communities.

With a strong research component and the building of a case study to be defended in front of a panel of experts, you will be able to build research and entrepreneurship skills in the area of finance for enterprises with double and triple bottom lines. This course will maintain a strong focus on cooperative enterprises, making this course a major link in the Concentration in Co-operative Enterprises.

This course will examine social finance as well as impact investing as they represent “the deliberate intentional application of tools, instruments and strategies to enable capital to achieve a social, environmental, and financial return” (Harji & Hebb 2009). This course will allow students to learn about microfinance and social banking, including credit unions in their role as lenders and actors for positive social and environmental change.


You must have successfully completed BUS-3300 or received special permission from the department chair, in order to take this class.