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OverviewFull Product DetailsAuthor: Jacques Richard , Alexandre RambaudPublisher: Taylor & Francis Ltd Imprint: Routledge Weight: 0.453kg ISBN: 9781032046600ISBN 10: 1032046600 Pages: 194 Publication Date: 31 May 2023 Audience: College/higher education , Tertiary & Higher Education Format: Paperback Publisher's Status: Active Availability: In Print This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsForeword: Capital and social costs as outcomes of struggles with truth Introduction PART I The battle about the concept of capital 1. How a capitalist accounting constitution dominates the world economy 2. The difficulty of economists in understanding the concept of capital in accounting 3. The truth about the concept of capital in accounting 4. The victory of the capital–debt conception in accounting 5. The mystery of the misconception of business capital in economics 6. Two false friends of the capital–debt concept Conclusion of Part I: Two conflicting accounting models of capital PART II Economists and their concepts of capital 7. The traditional classification of economists in materialist and fundist views 8. Proposal for a new classification of the conceptions of capital in economics 9. The issue of human capital Conclusion of Part II PART III Towards a new definition of capitalism 10. Private property as an element (or not) of capitalism 11. Markets as elements (or not) of capitalism 12. The role of money and finance in capitalism 13. Is the separation of capitalist and household production a criterion for capitalism? 14. Is the wage system an element of the definition of capitalism? 15. The nature and reality of capitalist power: The issue of managerialism Conclusion of Part III and the first volume: A new definition of modern capitalismReviewsAuthor Information"Jacques Richard is Emeritus Professor at the University of Paris Dauphine, France. He is also an ex-Chartered Accountant and Counsellor of Trade Unions and ex-Member of the Authority of Accounting Standards (Paris). In 2013, he received the ""Best Manuscript Award"" from the Academy of Accounting Historians. Alexandre Rambaud is Doctor of Mathematics and Management Sciences, and maître de conférences at AgroParisTech – CIRED. He is also Associate Researcher at the University of Paris Dauphine, France, and co-head of the Chaire Comptabilité Ecologique." Tab Content 6Author Website:Countries AvailableAll regions |