國立高雄大學圖資館 |

登入

回首頁

Anarchist accountingaccounting principles for a democratic economy /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Anarchist accountingAnders Sandström.
其他題名:	accounting principles for a democratic economy /
作者:	Sandström, Anders
出版者:	Abingdon, Oxon ;Routledge,2021.
面頁冊數:	1 online resource (x, 128 p.) :ill.
標題:	Economic policyCitizen participation.
電子資源:	https://www.taylorfrancis.com/books/9781003036005
ISBN:	9781003036005$q(electronic book)

Anarchist accountingaccounting principles for a democratic economy /
Sandström, Anders(Accountant).

Anarchist accountingaccounting principles for a democratic economy /[electronic resource] :Anders Sandström. - Abingdon, Oxon ;Routledge,2021. - 1 online resource (x, 128 p.) :ill.

"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 ownersand 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 along with 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 a general audience interested in alternative kinds of economies"--

ISBN: 9781003036005$q(electronic book)Subjects--Topical Terms:

365920
Economic policy
--Citizen participation.Index Terms--Genre/Form:

214472
Electronic books.

LC Class. No.: HD87.5 / .S266 2021

Dewey Class. No.: 657.01

Anarchist accountingaccounting principles for a democratic economy /
LDR:02989nmm a2200313 a 4500 001 662503
006 m d
007 cr nn muauu
008 241202s2021 nyua ob 001 0 eng
020 $a 9781003036005$q(electronic book)
020 $a 1003036007$q(electronic book)
020 $a 9781000244724$q(electronic book)
020 $a 1000244725$q(electronic book)
020 $a 1000244644$q(electronic book)
020 $a 9781000244687$q(electronic book)
020 $a 1000244687$q(electronic book)
020 $a 9781000244649$q(electronic bk.)
020 $a 9780367477028$q(hardcover)
020 $a 9780367477035$q(paperback)
035 $a (OCoLC)1159618291
035 $a 9781003036005
040 $a OCoLC-P $b eng $c OCoLC-P
041 0 $a eng
050 0 4 $a HD87.5 $b .S266 2021
082 0 0 $a 657.01 $2 23
100 1 $a Sandström, Anders $c (Accountant). $3 974684
245 1 0 $a Anarchist accounting $h [electronic resource] : $b accounting principles for a democratic economy / $c Anders Sandström.
260 $a Abingdon, Oxon ; $a New York, NY : $b Routledge, $c 2021.
300 $a 1 online resource (x, 128 p.) : $b ill.
520 $a "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 ownersand 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 along with 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 a general audience interested in alternative kinds of economies"-- $c Provided by publisher.
650 0 $a Economic policy $x Citizen participation. $3 365920
650 0 $a Industrial management $x Employee participation. $3 187458
650 0 $a Welfare economics. $3 180060
650 0 $a Distributive justice. $3 183444
650 7 $a BUSINESS & ECONOMICS / Accounting / General $2 bisacsh $3 974685
650 7 $a BUSINESS & ECONOMICS / Investments & Securities $2 bisacsh $3 639617
650 7 $a POLITICAL SCIENCE / Political Ideologies / Anarchism $2 bisacsh $3 565354
655 4 $a Electronic books. $2 local. $3 214472
856 4 0 $u https://www.taylorfrancis.com/books/9781003036005