The Theodor Körner fund advances young Austrian scientists and artists which already have performed excellent work and from which important contributions respective the particular discipline can be expected in the future.
Once a year, the best and most innovative works are awarded a support prize in the course of a celebratory meeting in the University of Vienna. This support prize is one of the most renowned interdisciplinary prizes in Austrian science. The projects handed in are valued by an impartial scientific advisory board composed of leading science and art experts.
This year, the award ceremony took place on 29 April in the president chambers of the Hofburg in Vienna and was hosted by the Federal President Dr Heinz Fischer. The dissertation “The cooperative business administration audit. Development of a general audit model.” by Ms Monika Maria Wurzer, doctoral candidate at the Institute for accountancy, taxation and auditing at the University of Innsbruck was awarded. In her scientific paper, Ms Monika Maria Wurzer developed an audit model for cooperative business administration and conduct audit that allows defining the basics of this audit model for the first time. In this audit model, basic criteria of a cooperative business administration or conduct audit and their connections are summarised and form the evaluation system of a cooperative business administration or conduct audit. The audit model needs to be seen as basic idea in the form of a meta standard. This basic approach allows a cross-national and interbranch use of the concepts. Hence, the results of the research are of special interest also outside of the cooperative context and have the potential to support the enhancements of the traditional auditing.
Special thanks for the realisation of the dissertation go to the International Institute of Alpine Cooperative Research and Mr Arnulf Perkounigg, chairman of the board of the IGA Association and director of the Raiffeisen Association Tyrol.
International Institute of Alpine Cooperative Research
+43 664 1840053
Alpine cooperatives boast 100 years of success
IGA awards substantial prize money to support research on cooperatives, especially in the Alpine region.
We believe that it is time to work together on enhancing the central cooperative idea.