Anarchist Accounting

Accounting Principles for a Democratic Economy

Anders Sandström

$284

Hardback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

Routledge
30 November 2020

Social & political philosophy; Economic theory & philosophy; Microeconomics; International economics; Political economy

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, and how investments are accounted for. He also considers how investments in capital assets and production facilities would be decided, financed, and valued if they are not owned by private capital owners and if allocation does not take place through markets but through a form of democratic planning. In answering these questions and more, the author demonstrates that alternative economic systems are indeed possible, and not merely lofty utopias that cannot be put into practice, and inspires further discussion about economic vision.

By applying accounting to a new economic setting and offering both technical information and the author’s bold vision, this book is a comprehensive and valuable supplementary text for courses touching on critical accounting theory. It will also appeal to readers interested in alternative kinds of economies.

By: Anders Sandström
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 453g
ISBN: 9780367477028
ISBN 10: 0367477025
Pages: 128
Publication Date: 30 November 2020
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Hardback
Publisher's Status: Active

Introduction 1: Participatory Economics 2: Accounting in a Participatory Economy 3: Consumers and Consumption 4: Worker Councils and Production 5: Investment and Long term Development 6: The Society Account Conclusion Appendix 1: Accounting Primer Appendix 2: Investment in a Capitalist Market Economy

Anders Sandström is a trained accountant with a degree from Uppsala University. He lives in Stockholm, Sweden, where he works as the treasurer at Sveriges Arbetares Arbetslöshetskassa (SAAK), an unemployment office historically connected to the Swedish syndicalist trade union, Sveriges Arbetares Centralorganisation (SAC). Before his sabbatical and political turnaround in 2000, Anders worked as an audit junior at the international audit firm KPMG and later as Head of Accounting and Group Financial Controller in different companies. In 2010 Anders co-founded Parecon Sverige, an advocacy group for participatory economy, which is an economic system developed as a viable alternative to capitalism.

Reviews for Anarchist Accounting: Accounting Principles for a Democratic Economy

Many people might assume that accounting is a capitalist tool, but it can be made radically democratic. We need to build businesses and societies that are fairer and greener, and this beautiful book explains how we might use anarchist practices to get there. - Professor Martin Parker, Lead for the Bristol Inclusive Economy initiative, Department of Management, Bristol University, UK. Anarchist Accounting? Is this some kind of joke? In this provocative book Anders Sandstroem explains that it is no joke, but something anarchists need to take seriously if they want to advance their cause. Anarchism preaches that when freed from perverse institutional incentives which make acting in the social interest contrary to their personal self-interest, most people will choose to act in solidarity with others. What Sandstroem adds to this traditional anarchist wisdom is the observation that in order to do so people need the information necessary to determine what behavior on their part would actually advance the social interest. Sandstroem, a life-long professional accountant, applies accounting principles to a post-capitalist economic model known as a participatory economy to demonstrate how to give people the information they need. Anarchist Accounting is a must read for anyone interested in making libertarian socialism more than a faith based initiative. - Robin Hahnel