Category:P2P Accounting

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New metrics, evaluation and accounting methods appropriate for a collaborative, peer to peer economy.

Watch this video for an introduction: Tiberius Brastaviceanu on the Scalable Peer Economics of the Sensorica Open Value Accounting Network; or read: Tiberius Brastaviceanu on Why We Need a Open Value Accounting System.

More about the software


Bob Haugen and William McCarthy:

"The Internet as a means of coordination is driving supply chain collaboration very quickly, but there is no accepted standardized semantic model that can actually encompass all supply chain activities. A standard, non-proprietary semantic model can make supply chain collaboration more like a public utility (the semantic Web) that businesses plug into than the current slow and expensive collaboration projects." (

Tiberius Brastaviceanu on Open Value Accounting System‎s

"We need to make the distinction between co-creation of value and value exchange. These are two important processes but very distinct ones. Sensoricans are working hard to solve the value accounting problem, which is meant to support large scale co-creation of value. The value accounting is a way to capture individual contributions that blend into a unique product, to evaluate these contributions, and to compute equity in the end product, a % for every member.

NOTE the value accounting system is NOT a system that objectifies value and it is not a bean counting system! It is a contract, a method to which all contributors adhere to reassure every contributor about how the future revenue will be redistributed. That's it! It preserves the subjective nature of value, it can take, in theory, into consideration all types of value, tangible and intangible.

Once the product is made it is exchanged, and this is where you need currencies, or systems of value exchange.

Again, value accounting for co-creation of value and value exchange are two different things in my mind. These two systems must interact with each other, but we need to see them as separate. One is designed to manage the amalgamation of value from different agents into one product, the other one is designed to facilitate value exchange between different agents, with no value added in the process."

Tom Walker on the need for a new Social Accounting system for the Labor Commons

"What I proposed in "Time on the Ledger" is a social accounting framework for evaluating the net social productivity of different hours of work arrangements. The basic idea is that first, there are fixed social cost to labor that are not reflected in capitalist accounting and the way that employers can shed their labor costs by laying off workers and second, there is a technologically-determined optimal length of working time per worker exceeding which subtracts from net social product over the longer period. The information from this process can guide collective bargaining and public policy advocacy while at the same time inculcating a commons mentality in practitioners. It is not enough to translate back and forth between capitalist accounting perspective and a commons ideal. One must become fluent in a new social accounting language." (

Key Articles

Values and Currencies in Peer Production

Social Ledgers for Labor as a Common-Pool Resource

Tom Walker:

Shared Value, Blended Value Conceptions

  • Michael E. Porter and Mark R. Kramer. Creating Shared Value. Harvard Business Review, 2011 [3]: “creating economic value in a way that also creates value for society by addressing its needs and challenges

Key Books

  • The Ethical Economy. Rebuilding Value After the Crisis. By Adam Arvidsson and Nicolai Peitersen. Columbia University Press, 2013

Historical Context

  • James Aho's The Religious, Moral and Rhetorical Roots of Modern Accounting [4]
  • Rob Bryer's Accounting and Control of the Labour Process [5]

Pages in category "P2P Accounting"

The following 200 pages are in this category, out of 379 total.

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