Creating The Big Mess A Marxist History Of American Accounting Theory C 1900 1929
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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.
Accounting For Crises A Marxist History Of American Accounting Theory C 1929 2007
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Author : Rob Bryer
language : en
Publisher: World Scientific
Release Date : 2023-07-07
Accounting For Crises A Marxist History Of American Accounting Theory C 1929 2007 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 2023-07-07 with Business & Economics categories.
Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ('America'), based on an accounting interpretation of Marx's theory of crises. It explains their origins in capitalists' control of accumulation, which reveals important overlooked roles for Irving Fisher's accounting theory. This theory, by allowing discretion in accounts, in the context of falling rates of profit, encouraged 'swindling', overstating reported profits, and understating their risk, which facilitated and aggravated both crises. Framed by Fisher's theory, during the 1920s American accounting theorists justified discretion, which Creating the 'Big Mess' (the companion volume) concluded it management used to conservatively smooth earnings. Accounting for Crises shows that Fisher's theory , also underlays the popular new theory of investment that justified valuing shares using reported earnings, which encouraged their manipulation and legitimized 'speculation'. This, it argues, underlays America's exceptional late-1920s stock market boom, the 1929 Great Crash, and the depth and length of its Great Depression. Prominently associated with the boom, Fisher became unpopular after the crash, his name disappearing from public debate. Nevertheless, the book concludes, his theory hindered economic recovery, weakened 1930s reforms, undermined accounting regulation from the late-1930s, and following his rehabilitation from the late-1950s, underlies the Financial Accounting Standards Board's conceptual framework, which by allowing off-balance-sheet accounting for securitization-SPEs, fostered the 2007 'credit crunch' that triggered the 2008-2009 Global Financial Crisis (GFC).
War On Wealth The Fact And Fiction In British Finance Since 1800
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Author : Ranald Michie
language : en
Publisher: World Scientific
Release Date : 2023-03-21
War On Wealth The Fact And Fiction In British Finance Since 1800 written by Ranald Michie and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-21 with Business & Economics categories.
This book addresses the divide that exists between the reality of finance and the image it projects. A functioning financial system is an essential feature of a modern economy, providing it with money, credit, capital, and investments. Conversely, those who provide this essential service are neither respected nor trusted. The causes and consequences of this divide is explored using the British experience from 1800 to the present, drawing upon a mixture of factual evidence and contemporary fiction. Nothing of this scale has been attempted before and this is the product of 50 years of research.
Development Centre Studies Chinese Economic Performance In The Long Run
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Author : Maddison Angus
language : en
Publisher: OECD Publishing
Release Date : 1998-09-25
Development Centre Studies Chinese Economic Performance In The Long Run written by Maddison Angus and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-25 with categories.
The study provides a major reassessment of the scale and scope of China’s resurgence over the past half century, employing quantitative measurement techniques which are standard practice in OECD countries, but which have not hitherto been available for China.
Theories Of Social Capital
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Author : Ben Fine
language : en
Publisher:
Release Date : 2010
Theories Of Social Capital written by Ben Fine and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Electronic books categories.
Tracing the evolution of social capital since his highly acclaimed contribution of 2001 (Social Capital Versus Social Theory), Ben Fine consolidates his position as the world's leading critic of the concept. Fine forcibly demonstrates how social capital has expanded across the social sciences only by degrading the different disciplines and topics that it touches: a McDonaldisation of social theory. The rise and fall of social capital at the World Bank is critically explained as is social capital's growing presence in disciplines, such as management studies, and its relative absence in others, such as social history. Writing with a sharp critical edge, Fine not only deconstructs the roller-coaster presence of social capital across the social sciences but also draws out lessons on how (and how not) to do research.
The Marxists
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Author : Charles Wright Mills
language : en
Publisher:
Release Date : 2012-07
The Marxists written by Charles Wright Mills and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07 with categories.
Zombie Capitalism
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Author : Chris Harman
language : en
Publisher: Haymarket Books
Release Date : 2010
Zombie Capitalism written by Chris Harman and has been published by Haymarket Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
An incisive and devastating critique of capitalism, sounding the alarm that the system poses a threat to human well-being.
The Great Transformation
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Author : Karl Polanyi
language : en
Publisher: Random House
Release Date : 2024-06-20
The Great Transformation written by Karl Polanyi and has been published by Random House this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-20 with Business & Economics categories.
Tracing the history of capitalism in England and beyond, Karl Polanyi's landmark 1944 classic brilliantly exposed the myth of laissez-faire economics. From the great transformation that occurred during the industrial revolution onwards, he showed, there has been nothing 'natural' about the market state. Instead, the economy must always be embedded in society, and human needs and relations. Witnessing the 'avalanche of social dislocation' of his time - from the Great Depression, to the rise of fascism and communism and the First and Second World Wars - Polanyi ends with a rallying cry for freedom, and a passionate vision to protect our common humanity.
Where Are The Workers
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Author : Robert Forrant
language : en
Publisher: University of Illinois Press
Release Date : 2022-06-28
Where Are The Workers written by Robert Forrant and has been published by University of Illinois Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-28 with History categories.
The labor movement in the United States is a bulwark of democracy and a driving force for social and economic equality. Yet its stories remain largely unknown to Americans. Robert Forrant and Mary Anne Trasciatti edit a collection of essays focused on nationwide efforts to propel the history of labor and working people into mainstream narratives of US history. In Part One, the contributors concentrate on ways to collect and interpret worker-oriented history for public consumption. Part Two moves from National Park sites to murals to examine the writing and visual representation of labor history. Together, the essayists explore how place-based labor history initiatives promote understanding of past struggles, create awareness of present challenges, and support efforts to build power, expand democracy, and achieve justice for working people. A wide-ranging blueprint for change, Where Are the Workers? shows how working-class perspectives can expand our historical memory and inform and inspire contemporary activism. Contributors: Jim Beauchesne, Rebekah Bryer, Rebecca Bush, Conor Casey, Rachel Donaldson, Kathleen Flynn, Elijah Gaddis, Susan Grabski, Amanda Kay Gustin, Karen Lane, Rob Linné, Erik Loomis, Tom MacMillan, Lou Martin, Scott McLaughlin, Kristin O’Brassill-Kulfan, Karen Sieber, and Katrina Windon
The Economics Of Feasible Socialism Revisited
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Author : Alec Nove
language : en
Publisher: Routledge
Release Date : 2003-09-02
The Economics Of Feasible Socialism Revisited written by Alec Nove and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-02 with Political Science categories.
Characteristically readable, controversial and full of insights, Alec Nove's new book is essential reading for anyone concerned with evaluating the relevance of Marxism to contemporary social and economic problems.