View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by eGrove (Univ. of Mississippi) Accounting Historians Journal Volume 31 Article 3 Issue 1 June 2004 2004 Accounting and the pursuit of Utopia: The possibility of perfection in Paraguay Warwick Funnell Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Funnell, Warwick (2004) "Accounting and the pursuit of Utopia: The possibility of perfection in Paraguay," Accounting Historians Journal: Vol. 31 : Iss. 1 , Article 3. Available at: https://egrove.olemiss.edu/aah_journal/vol31/iss1/3 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact
[email protected]. Funnell: Accounting and the pursuit of Utopia: The possibility of perfection in Paraguay Accounting Historians Journal Vol. 31, No. 1 June 2004 Warwick Funnell UNIVERSITY OF WOLLONGONG ACCOUNTING AND THE PURSUIT OF UTOPIA: THE POSSIBILITY OF PERFECTION IN PARAGUAY Abstract: For utopian socialists the capitalist state’s protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Para- guay by establishing the utopian colonies of New Australia and Cosme.