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Book Cover
E-book
Author Sandström, Anders

Title Anarchist Accounting Accounting Principles for a Democratic Economy
Published Milton : Taylor & Francis Group, 2020

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Description 1 online resource (141 p.)
Contents Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of Exhibits -- About the Author -- Acknowledgements -- Introduction -- Anarchist Economics -- Anarchist Accounting -- History of Accounting -- Outline of the Book -- 1 A Participatory Economy -- Goals -- Institutions -- The Case Against Markets -- Annual Participatory Planning -- Actors -- 2 Accounting in a Participatory Economy -- Accounting Entities, Prices, and Transactions -- Money and Prices -- 3 Consumers and Consumption -- Income -- Consumption Planning -- Consumer Accounts and their Internal Relations
The Categorisation of Goods and Services for Consumption -- Second-Hand Goods -- Public Service Systems and Collective Consumption -- Consumer R&D -- Housing -- 4 Worker Councils and Production -- Accounting of Financial Transactions -- Shared Support Units -- The Categorisation and Allocation of Labour -- The Categorisation of Goods and Services in Production -- Rejected Goods and Services -- Fulfilling Production Plans -- 5 Investment and Long-Term Development -- Industry Federations -- Long-Term Development Planning -- Investment Planning: Consume or Save? -- The Accounting of Capital Assets
User Rights Fees -- 6 The Society Account -- Society's Income -- Social Return on Implemented Investments -- Consumption and Investment -- Price Differences and Trade Balances in International Trade -- Trade Balances with External Economies -- Conclusion -- Appendix 1: Accounting Primer -- Appendix 2: Investment in a Capitalist Market Economy -- Index
Notes Description based upon print version of record
Form Electronic book
ISBN 9781000244724
1000244725