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We invite all credit unions in Asia and other parts of the world to become a partner of ACCU Benchmark Services.

Credit unions began as social organizations meant to respond to the socio economic needs of members, rather than as financial institutions.

In many countries, especially those considered “economies in transition”, government interference poses an even more significant challenge to credit union development. Issues of governance (transparency, accountability), financial viability and professional management are at the top of the credit union development agenda in Asia.

The credit unions have operated in and continue to operate in, an environment of rapid economic change, which is often made more complex by political instability. In general, these factors detract from the development process by making the analysis of institutional reform and strengthening more complex.

ACCU's Benchmark Services tools- PEARLS

The Association of Asian Confederation of Credit Unions (ACCU) is the leading organization of the credit union* movement in the Asia Region encompassing credit unions and other similar financial institutions in 20 countries throughout East, Southeast, and South Asia.  Membership of ACCU is comprised of both National Credit Union Leagues and Federations and is open to those other national cooperative financial, or similar financial organizations that follow the operating principles of the International Credit Union Movement.  Membership consists of at least 20,000 members or 1 percent of the total population of the country in which the respective organization is situated.

Today's credit unions trace their origin back to 150 years ago in Europe when leaders such as Raiffeisen and Schulze-Delitzsch initiated the first cooperative schemes that provided for those lacking access to financial services. The goal was to provide members with the opportunity to borrow from the savings that they themselves pooled. The credit union idea spread quickly throughout Europe and early in the 20th century, expanded to North America and many Asian countries. ACCU serves as both a trade association and a development organization.

1.      1.Image in the Marketplace

2.      2.Innovation

3.      3.Institutional Capacity Building

4.      4.Identity Preservation

5.      5.Interaction with Members

6.      6.Intervention to members (for member organizations)

7.      7.Instrument for Community Development  


Adopting a benchmark to assess the performance of credit unions is a very important aspect of prudent management.  The credit union industry has a standard but it has to be strictly followed and achieved, it should be the basis for planning, if the goals of each credit union are to reach the standards in a reasonable time. Being an autonomous organization, self-regulation is extremely difficult and an institution independent of the credit union should enforce the industry standards.   In the Asian context, the Cooperative Department has the role to do so and a good case is the Philippines where it has developed its own standards COOP-PESOS. 

Thus, ACCU considers itself to be playing the following role: 

 - Advocating International Credit Union Standards with the respective country regulators

 - Providing technical assistance in conducting Training on International Standards for Financial Reporting and Benchmarking

 - Providing technical assistance to the Cooperative Department to Develop the Standards for Credit Unions

To advocate and promote the application of the Benchmark in operation, ACCU provides web based Benchmarks services. The web based Benchmark service could avail any Credit union in Asian or any other part of the world. However in the initial stages   priority is given only to the partner cooperatives of the Professionalization Project of Credit Unions in Philippines, Nepal and Bangladesh.  The partner cooperatives are participating and using the services.  The Benchmark service is provided with technical and financial assistance of the Canadian Cooperative Association. Initial stages of the service is provided free of charge.  Subsequently after the project period   there will be fees based on recovery of the cost of services.

ACCU Benchmarks serve is using the powerful tools, which were developed by World Council of Credit Union exclusively for the credit unions and is known as PEARLS. PEARLS has six categories and 43 ratios available to measure the performance of the operation.  Further information regarding PEARLS may be obtained by visiting: