Foreningsformerne: Fra ideel til erhvervsdrivende

Martin Antonsen

Studenteropgave: Kandidatafhandlinger


The right to free association and union is deeply anchored in the Danish constitution and our history. These associations varies in both size and the nature of their internal being. All of the association though have certain things in common: They are based on idealism and not revenue streams and none of the member have ownership of the association. The profits of the association belongs to the goal it seeks to achieve. But what does an association seek to accomplish other than profits?
The underlying activities of the associations varies, from social events and political works to activities based of a more professional business like. In Danish law, there is scarce regulation that the associations need to follow. They only need to follow it if they have certain underlying activities and their motivation is of a profitable and business motivated nature. This nature is not defined to an effective point in the regulation and is subject to interpretation.
In this study, there are 4 types of associations, naturally separated by their purpose, activities and there for the regulation they are forced to comply. But in the aspect of civil-rights, there is little to none control with this form of corporations. Furthermore, the board of these are typically unprofessionals with no experience in business management or law. This might be adequate in a small, local association, but in the larger country-wide associations, an unqualified board could pose a threat to its members and It self.
This study will show a situation, where one association could be defined as any one of the 4 types, and in that mind seek to determine which one and what type of regulation this will be obligated to comply. Furthermore, it will induce a situation of bankruptcy to enlighten the aspects of board member liability in associations.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider80
VejledereSøren Friis Hansen