How to cite this article

Maddocks, J. (2019). Accounting for sweet equity. Journal of Co-operative Studies, 52(3), pp. 20-25.

[Short paper]


Worker sweat equity plays a significant role in some worker and housing co-operatives, contributing to the resources available to a co-operative, whether in the short term at start up, or during economically difficult periods, or longer term in sustaining otherwise unviable services and goods. While there has been some discussion of sweat equity in co-operatives, little has been said regarding whether and how sweat equity might be accounted for. Drawing on research on different types of volunteering encountered in the third sector, this paper explores different types of sweat equity and ways in which they might usefully be accounted for and incorporated into annual co-operative accounting and reporting.

Keywords: accounting; accountability; sweat equity; annual reporting

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