Author: Michael Zakim
Publisher: University of Chicago Press
ISBN: 022654589X
Category : History
Languages : en
Pages : 288
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Book Description
The clerk attended his desk and counter at the intersection of two great themes of modern historical experience: the development of a market economy and of a society governed from below. Who better illustrates the daily practice and production of this modernity than someone of no particular account assigned with overseeing all the new buying and selling? In Accounting for Capitalism, Michael Zakim has written their story, a social history of capital that seeks to explain how the “bottom line” became a synonym for truth in an age shorn of absolutes, grafted onto our very sense of reason and trust. This is a big story, told through an ostensibly marginal event: the birth of a class of “merchant clerks” in the United States in the middle of the nineteenth century. The personal trajectory of these young men from farm to metropolis, homestead to boarding house, and, most significantly, from growing things to selling them exemplified the enormous social effort required to domesticate the profit motive and turn it into the practical foundation of civic life. As Zakim reveals in his highly original study, there was nothing natural or preordained about the stunning ascendance of this capitalism and its radical transformation of the relationship between “Man and Mammon.”
Author: Michael Zakim
Publisher: University of Chicago Press
ISBN: 022654589X
Category : History
Languages : en
Pages : 288
View
Book Description
The clerk attended his desk and counter at the intersection of two great themes of modern historical experience: the development of a market economy and of a society governed from below. Who better illustrates the daily practice and production of this modernity than someone of no particular account assigned with overseeing all the new buying and selling? In Accounting for Capitalism, Michael Zakim has written their story, a social history of capital that seeks to explain how the “bottom line” became a synonym for truth in an age shorn of absolutes, grafted onto our very sense of reason and trust. This is a big story, told through an ostensibly marginal event: the birth of a class of “merchant clerks” in the United States in the middle of the nineteenth century. The personal trajectory of these young men from farm to metropolis, homestead to boarding house, and, most significantly, from growing things to selling them exemplified the enormous social effort required to domesticate the profit motive and turn it into the practical foundation of civic life. As Zakim reveals in his highly original study, there was nothing natural or preordained about the stunning ascendance of this capitalism and its radical transformation of the relationship between “Man and Mammon.”
Author: Jacques Richard
Publisher: Routledge
ISBN: 100048405X
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to take into account the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular the means to bring about its replacement. This book will be of significant interest to readers to political economy, history of economic thought, critical accounting and heterodox economics.
Author: Jacques Richard
Publisher: Routledge
ISBN: 1000483886
Category : Business & Economics
Languages : en
Pages : 100
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Book Description
The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model. Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting. This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.
Author: Jacques Richard
Publisher: Routledge
ISBN: 1000483878
Category : Business & Economics
Languages : en
Pages : 144
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Book Description
Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought. The work provides a rare juxtaposition of the reasoning, discourse and writings of accountants and economists. With regard to ‘capital’, this approach highlights the ongoing struggle between these "uncongenial twins" – as Kenneth Boulding put it – for primacy in analysing, and utilising, capitalism. But if they are certainly "uncongenial", the book also argues that it is wrong to ever classify these two disciplines as "twins" because they have taken very different paths ever since scientism came to dominate in economics and ethical and moral considerations were put to one side. This book will be of significant interest to readers to history of economic thought, critical accounting and heterodox economics.
Author: Nicolas Véron
Publisher: Cornell University Press
ISBN: 9780801444166
Category : Business & Economics
Languages : en
Pages : 233
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Book Description
The authors challenge widespread beliefs that business accounting practices are neutral and involve the mere reporting of objective data, revealing how easily balance sheets can be manipulated.
Author: J. Zimmermann
Publisher: Springer
ISBN: 1137309288
Category : Social Science
Languages : en
Pages : 253
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Book Description
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
Author: Geoffrey Ingham
Publisher: Polity
ISBN: 0745636470
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Geoffrey Ingham provides an introduction to the nuts and bolts of capitalism for the beginner. He starts by examining the classic accounts of capitalism found in the works of Adam Smith, Karl Marx, Max Weber, Joseph Schumpeter and John Maynard Keynes, and goes on to offer a succinct analysis of capitalism's basic institutions.
Author: Istemi Demirag
Author: Stewart R. Clegg
Author: Istemi S. Demirag