The Value-Forum

Marx, Karl

doi:10.1177/030981687800400110

Cited by 22 publications

(24 citation statements)

References 1 publication

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“…This, in turn, provided the foundations upon which more complex relations could be properly elucidated (e.g. the relationship between various forms of capital) (see Marx 1976Marx , 1978Marx , 1981.…”

Section: The Dialectical Methodsmentioning

confidence: 99%

Scientific Method and the Crimes of the Powerful

Lasslett¹

2010

Crit Crim

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Over the past six decades researchers interested in the crimes of the powerful have developed a respectable body of literature. Owing to the empirical and theoretical richness of these contributions, the crimes of the powerful sub-field is ready for critical interventions to be made on the plane of scientific method. Moreover, such interventions have become increasingly necessary owing to the disciplinary hegemony of an orthodox empiricist approach which erects a problematic boundary between empirical representations of the crimes of the powerful and theoretical explanation. To aid a critique of this approach, this paper will employ the scientific framework of classical Marxism to decipher the peculiar problems which flow out of the orthodoxy's method. It will be concluded that while classical Marxism offers a more rigorous framework for penetrating analyses of the crimes of the powerful, orthodox scholars have nevertheless made significant contributions which should also be utilised in future research.

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Section: The Dialectical Methodsmentioning

confidence: 99%

Scientific Method and the Crimes of the Powerful

Lasslett¹

2010

Crit Crim

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“…No real distinction appears to be made between the cow, the chicken, and the car; they are all, in veterinary education, swept up by identical dictations of the market economy. There is an echo from Marx ([1978] 1992), '[i]t is quite immaterial, as far as the money is concerned, what sort of commodities it is transformed into' (114). The biocommodity and the cultural commodity travel freely across ontological borders.…”

Section: Selective Breedingmentioning

confidence: 99%

Education, animals, and the commodity form

Pedersen

2012

Culture and Organization

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“…Tanaka's contribution to theorising about accounting can be appreciated in that he first interpreted Marx's description of accounting appropriately, which description is presented in Volume 2 and Volume 3 of Capital (Marx, 1976(Marx, , 1978(Marx, , 1981. There has been a general tendency in the 'capital circulation approach' to recognise the circulation of capital depicted by Marx in Volume 1 of Capital solely as the object of accounting, and pay little attention to the aspect that accounting itself, which appears as a cost of circulation, is also a part of capital i.e., the object of accounting.…”

Section: An Appraisal Of Tanaka's Theorymentioning

confidence: 99%

Rethinking the relationship of accounting to labour and capital

Jinnai

2011

IJEA

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This paper introduces and appraises two new interpretations of accounting: accounting as a 'labour process' and accounting as the 'self-consciousness of capital'. These interpretations of accounting were presented by T. Miyosawa and A. Tanaka respectively in their attempts to bridge the gap in the recognition of the nature of accounting between the two main types of Japanese critical accounting theories: the 'capital movement approach' and the 'socio-political superstructure approach'. These interpretations are mainly based on the theory of labour and capital by K. Marx who regards the capitalist production as a unity of the labour process and the process of creating value, and capital as an organism that develops as if it were a natural living system. By applying these new interpretations, accounting can be regarded as an indispensable component of the living system, that is, not an external but an internal existence to the system. This way of thinking leads accounting researches to an effective analysis not only in financial accounting but also in management accounting: an analysis of the relationship between the function of accounting information and the efficiency and profitability of a production system such as the Toyota Production System.

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The Value-Forum

Cited by 22 publications

References 1 publication

Scientific Method and the Crimes of the Powerful

Scientific Method and the Crimes of the Powerful

Education, animals, and the commodity form

Rethinking the relationship of accounting to labour and capital

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