Capital In The History Of Accounting And Economic Thought
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Capital In The History Of Accounting And Economic Thought
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Author : Jacques Richard
language : en
Publisher: Routledge
Release Date : 2021-11-29
Capital In The History Of Accounting And Economic Thought written by Jacques Richard and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-29 with Business & Economics categories.
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.
Economics Accounting And The True Nature Of Capitalism
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Author : Jacques Richard
language : en
Publisher: Routledge
Release Date : 2021-11-29
Economics Accounting And The True Nature Of Capitalism written by Jacques Richard and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-29 with Business & Economics categories.
Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider 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 of political economy, history of economic thought, critical accounting and heterodox economics.
Capital And Finance
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Author : Peter Lewin
language : en
Publisher: Routledge
Release Date : 2020-07-02
Capital And Finance written by Peter Lewin and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-02 with Business & Economics categories.
This book applies finance to the field of capital theory. While financial economics is a well-established field of study, the specific application of finance to capital theory remains unexplored. It is the first book to comprehensively study this financial application, which also includes modern financial tools such as Economic Value Added (EVA®). A financial application to the problem of the average period of production includes two discussions that unfold naturally from this application. The first one relates to the dual meaning of capital, one as a monetary fund and the other one as physical (capital) goods. The second concerns its implications for business-cycle theories. This second topic (1) provides a solid financial microeconomic foundation for business cycles and, also (2) makes it easy to compare different business-cycle theories across the average period of production dimension. By clarifying the obscure concept of average period of production, the authors make it easier to analyze the similarities with and differences from other business-cycle theories. By connecting finance with capital theory, they provide a new point of view and analysis of the long-standing problems in capital theory as well as other related topics such as the use of neoclassical production functions and theorizing about business cycles. Finally, they emphasize that the relevance of their application rests on both its policy implications and its contributions to contemporary economic theory.
A History Of National Accounting
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Author : André Vanoli
language : en
Publisher: IOS Press
Release Date : 2005
A History Of National Accounting written by André Vanoli and has been published by IOS Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
In A History of National Accounting, Andre Vanoli focuses on the history of accounting in the second part of the 20th century. The book is about the relations between economic theories and the observation of the present and the past looked at from the viewpoint of economic measurement. Some parts of the book are especially devoted to the French experience in this field, but the point of view is deliberately universal. The publication is about; The birth of national accounting; The evolution of systems of accounts and accounting issues in the perspective of international harmonization; National accounts as a statistical synthesis; Concepts and their relations with economic theory; Uses and status of national accounting.
Creating The Big Mess A Marxist History Of American Accounting Theory C 1900 1929
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Author : Rob Bryer
language : en
Publisher: World Scientific
Release Date : 2021-07-15
Creating The Big Mess A Marxist History Of American Accounting Theory C 1900 1929 written by Rob Bryer and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-15 with Business & Economics categories.
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Global History Of Accounting Financial Reporting And Public Policy
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Author : Gary J. Previts
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-07-17
Global History Of Accounting Financial Reporting And Public Policy written by Gary J. Previts and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-17 with Business & Economics categories.
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
A History Of Accounting Thought
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Author : Michael Chatfield
language : en
Publisher:
Release Date : 1977
A History Of Accounting Thought written by Michael Chatfield and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Accounting categories.
History Of Economic Thought
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Author : E. K. Hunt
language : en
Publisher: Routledge
Release Date : 2015-01-28
History Of Economic Thought written by E. K. Hunt and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-28 with Business & Economics categories.
The new edition of this classroom classic retains the organizing theme of the original text, presenting the development of thought within the context of economic history. Economic ideas are framed in terms of the spheres of production and circulation, with a critical analysis of how past theorists presented their ideas.
Proceedings Of The Conference Accounting And Economics
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Author : Martin Shubik
language : en
Publisher: Routledge
Release Date : 2014-06-23
Proceedings Of The Conference Accounting And Economics written by Martin Shubik and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-23 with Business & Economics categories.
First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
The Continuing Debate Over Depreciation Capital And Income Rle Accounting
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Author : Richard P. Brief
language : en
Publisher: Routledge
Release Date : 2014-02-05
The Continuing Debate Over Depreciation Capital And Income Rle Accounting written by Richard P. Brief and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-05 with Business & Economics categories.
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting