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The purpose of this research is to increase academic understanding of the relationship between systems' political identity and their viability, and to contribute to anarchist-cybernetics by examining the idea of organization proposed by Malatesta using Viable Systems. The research also develops the understanding of the relationship between Viable Systems and the environment.

The author developed a content analysis method that uses dynamic analysis, identifying how some variables affect others, and data is analysed using the Viable Systems Model. The author used Dynamic Causal Diagrams and the Viable System Model to draw conclusions and build theory. The author examined 137 documents produced by Errico Malatesta, studying in detail 39 documents containing the researched concepts.

The article identifies the literature, proposes an organizational theory for society and for cooperatives, strongly grounded in both, self-management and control. It presents a theory of self-management as a balancing effort to the control exercised by the external economic, political and societal forces of the environment. The literature also shows a form of organization that can be interpreted using the VSM framework. The ideas about self-management found in the literature, extend to economics, social theory, ethics, organizations, management and even operations management. The article finishes proposing a set of committees linked to the VSM structure, and successfully bridges anarchism and organizational cybernetics.

The article presents a novel method of systems analysis for the study of literature. It discovers the theory proposed by Malatesta not identified previously. Using the VSM framework, the ideas presented by the author, are translated into the organizational identity, and the operation of cooperatives. It makes an important contribution to anarchist-cybernetics.

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.