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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.
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.
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
