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.
Giới thiệu về tác giả
Wilhelm Kaltenborn, 1937 in Berlin geboren; Studium der Soziologie an der Freien Universität. 1970 – 1982 beim Bundesvorstand des DGB in Düsseldorf, anschließend bis 1991 in der gewerkschaftlichen Gemeinwirtschaft in Hamburg und Frankfurt/Main; danach bei der heutigen Zentralkonsum e G in Berlin, seit 1993 als Vorstandsmitglied, seit 1995 als Vorstandssprecher, seit 2002 Aufsichtsratsvorsitzender; 2000 – 2003 (Ko-)Präsident des Gesamtverbandes der Konsumgenossenschaften; 1994 – 2005 Mitglied des Prüfungs- und Kontrollausschusses des Internationalen Genossenschaftsbundes; 2009 – 2013 Vorsitzender des Kuratoriums der Hermann-Schulze-Delitzsch-Gesellschaft.
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