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

  • Bitmind is an open project with the aim to help open enterprises, cooperatives and communities to distribute value between their members. It attempts to integrate knowledge production tools and team contributions tracking: mapping workflows, ideas, donations and incomes in a common graph of value. Moreover, Bitmind is co-operating with other initiatives interested in Open Value Networks and blockchain technologies and have created a shared hub for an evolving and growing ecosystem.


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." (

On Measurement and Power

"The history of measurement has been a history in which the privileged and empowered have been the creators and institutionalizers, while the oppressed and powerless have had no choice but to use their master’s tools and definitions of reality (Kula, 1986; Scott, 1998). This is a pattern that continues to this day, perhaps best exemplified by current trends in educational “reform,” where in the United States, billionaires who never set foot in a public school growing up, and who send their own children to private schools, swayed federal legislation toward the creation of a vast technologically intensive testing infrastructures that now dominates the entire public school system (Ravitch, 2014). New tests and measures are being forced upon teachers; if they do not use them they can be fired. Educators are being disempowered, deskilled, and rendered without voice when it comes to some of the most essential aspect of their professional practice, i.e., assessment drives curriculum and pedagogy. Meanwhile for-profit industries are poised to make billions off the privatization of one of the oldest and most inspiring public institutions in American history."

- Zachary Stein [1]

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 [4]: “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 [5]
  • Rob Bryer's Accounting and Control of the Labour Process [6]

Pages in category "P2P Accounting"

The following 200 pages are in this category, out of 387 total.

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