1.3 Accounting for the Common Good

  • Per Forsberg Örebro University
  • Per Carlborg Örebro University
  • Stig Westerdahl Malmö University
Keywords: common good, commons, accounting, commoning


The focus of this stream lies not preliminary on what goes on inside a company but on resources and values in-between – or surrounding – organizations; as commons, commoning and the common good. Instead of putting the business organization at the center we seek contributions that put common resources and goods at the center. We believe that this starting point will make it possible to have rich and fruitful discussions concerning how business actors and others are/ or could be involved in sustainable management of shared resources and values. Especially when it comes to possibilities to create a ”good balance sheet” that includes what usually is externalized in traditional financial accounts.


Brando, N., Boonen, C., Cogolati, S., Hagen, R., Vanstappen, N., & Wouters, J. (2019). Governing as commons or as global public goods: Two tales of power. International Journal of the Commons, 13(1), 553–577. DOI: http://doi.org/10.18352/ijc.907

John Burns & Stephen Jollands (2020) Acting in the public interest: accounting for the vulnerable, Accounting and Business Research, 50:5, 507-534, DOI: 10.1080/00014788.2020.1770940

Kilian & O’Regan (2020) Accounting, the public interest and the common good. Critical Perspectives on Accounting, vol. 67–68.

Randhir, T. O. (2016). Globalization impacts on local commons: multiscale strategies for socioeconomic and ecological resilience. , 10(1), 387–404. DOI: http://doi.org/10.18352/ijc.517