Anarchist Accounting

Accounting Principles for a Democratic Economy

English language

Published May 29, 2020 by Taylor & Francis Group.

ISBN:
978-1-003-03600-5
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This book is about accounting in an alternative libertarian socialist economic system. It explores what information and transactions we need to enable democratic and effective financial decisions by those affected by the decisions. Based on the economic model, participatory economics, the author proposes a set of accounting principles for an economy comprised of common ownership of productive resources, worker and consumer councils, and democratic planning, promoting the model’s core values.

The author tackles questions such as how accounting could be organised in an economy with no private equity owners or private lenders and creditors that is not based on greed and competition but instead on cooperation and solidarity. A large part of the book is focused on issues regarding investments; thus, he asks how and on what basis decisions are made about the allocation of an economy’s production between consumption today and investments that enable more consumption in the future, …

5 editions

Subjects

  • Investments
  • Anarchism
  • Finance
  • Organizational behavior
  • Accounting