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This book confirms and builds on the Temporal Single-System Interpretation's demonstration of Marx's consistency. This book shows that he used his theory of value to explain capitalists' accounts, and concludes that explaining accounting justifies Marx's claim that he had "proved" his theory of value.
List of contents
Acknowledgments
List of Tables and Figures
List of Abbreviations
Chapter 1: The Invisible Hand
Chapter 2: Marx's Theory of Value and Accounting
Chapter 3: Accounting and the Production of Capital
Chapter 4: An Accounting Critique of Marxist Economics
Chapter 5: Marx's Accounting Solution to the 'Transformation Problem'
Chapter 6: Fixed Capital
Chapter 7: Productive and Unproductive Labor
Appendix A: Accounting for the Circulation of Capital
Appendix B: Extracts from IAS 2 Inventories
Appendix C: Decision Tree
Appendix D: National Income Accounting Deviations
Conclusions
Bibliography
About the Author
About the author
Rob Bryer is professor emeritus of accounting at Warwick University.
Summary
This book confirms and builds on the Temporal Single-System Interpretation’s demonstration of Marx’s consistency. This book shows that he used his theory of value to explain capitalists’ accounts, and concludes that explaining accounting justifies Marx’s claim that he had “proved” his theory of value.
