Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Vol. 3 No. 10 (2026): JESOCIN - October

Decision-Rationale Transparency in Cooperative Conflict-of-Interest Management

Adang Haryaman (Universitas Logistik dan Bisnis Internasional)
Angling Sugiatna (Universitas Teknologi Bandung)



Article Info

Publish Date
02 Oct 2026

Abstract

Disclosing a personal relationship does not by itself show how a cooperative protected the quality of a related decision. This conceptual article develops decision-rationale transparency as a link between interest disclosure and meaningful member oversight. The proposed framework distinguishes relevant interests, participation restrictions, comparison of alternatives, documented reasoning, and proportionate access to supporting evidence. Corporate-governance principles are used analogically, with explicit recognition that cooperative ownership and institutional arrangements differ. Selected data-governance literature informs access boundaries. No field investigation, legal compliance assessment, or empirical effectiveness estimate is reported. A hypothetical procurement case illustrates how a relationship can be disclosed while the rationale for supplier selection remains unexamined. Three propositions concern member evaluation, perceived procedural fairness, and the interaction between traceability and readability. The article proposes a decision record, a tiered-access design, and vignette and field-study measures. Its contribution is a testable distinction between relationship transparency, process transparency, and evidence transparency. Application requires adaptation to the cooperative's governing arrangements and legitimate information rights. The framework is intended as a managerial research proposal, not as a legal procedure or an allegation concerning any organisation or person.

Copyrights © 2026






Journal Info

Abbrev

jesocin

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

JESOCIN as a dynamic journal in the field of "Journal of Economics, Accounting, Business, Management, Engineering and Society", is proud to accept submissions of articles relevant to such a broad scope of research. We invite researchers, academics, and practitioners to contribute with their original ...