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.

The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model.

Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting.

This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.

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.

The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model.

Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting.

This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.

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.

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.

LA COLLECTION

Les ouvrages de la collection Les indispensables en kin�sith�rapie et physioth�rapie, sous la supervision d'Adrien Pallot, font �cho � la r�forme de 2015 des �tudes de kin�sith�rapie en France, leur contenu �tant r�parti par rapport aux Unit�s d'Enseignement (UE) et Unit�s d'Int�gration (UI) d�finies dans le nouveau programme. R�pondant ainsi aux besoins des �tudiant(e)s, ils seront �galement un outil utile � tout professionnel d�sireux de rester � jour.

Chaque ouvrage propose, pour chaque champ de comp�tences professionnelles du kin�sith�rapeute, une d�marche raisonn�e bas�e sur l'identification des signes et sympt�mes du patient, puis sur leur int�gration r�flexive d'apr�s le mod�le biopsycho- social. Cette d�marche, largement inspir�e de la Classification Internationale du Fonctionnement et du Handicap, r�pond � l'approche par comp�tences instaur�e par la r�forme, et permet au (futur) professionnel d'apporter les meilleures r�ponses et soins possibles au patient.

Les ouvrages de cette collection proposent, dans une maquette en couleur, des contenus solides, de haut niveau reposant sur la d�marche d'evidence based practice, �tay�s de nombreux encadr�s, illustrations et focus sur les notions essentielles.

L'OUVRAGE

Adoptant une approche bio-psycho-sociale dans le champ de la kin�sith�rapie du sport, ce volume est d�coup� en 6 grandes parties et 25 chapitres : d�finitions de l'activit� physique, le sport et la kin�sith�rapie, les bases fondamentales dans la prise en charge du sportif, des pathologies sportives du membre sup�rieur, du membre inf�rieur et du rachis, et les probl�matiques sp�cifiques. Ces �l�ments pourront aider le lecteur � d�velopper leur prise en charge des troubles du sportif sur tous les champs et � n'importe quelle �tape de sa carri�re.

LES AUTEURS

Franck Lagniaux est kin�sith�rapeute du sport, pr�sident de la Soci�t� Fran�aise des Masseurs-Kin�sith�rapeutes du Sport (SFMKS), F�d�ration Fran�aise de Handball � Cr�teil en France.

Mario Bizzini est physioth�rapeute du sport, Research Associate, Human Performance Lab, � Schulthess Clinic, � Z�rich en Suisse.

Brice Picot est kin�sith�rapeute du sport et ma�tre de conf�rences � l'UFR Sciences et Montagne au d�partement STAPS � universit� Savoie-Mont-Blanc,Savoie Technolac, au Bourget-du-Lac en France.

Alexandre Rambaud est directeur de l'IFMK de Saint-Etienne au Saint-Michel Campus � Saint-�tienne en France.

Joachim Van Cant est kin�sith�rapeute du sport et vice-doyen � la recherche de la facult� des sciences de la motricit� � l'universit� libre de Bruxelles en Belgique.

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.

The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model.

Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting.

This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.

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.

The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model.

Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting.

This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.

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.

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.

LA COLLECTION

Les ouvrages de la collection Les indispensables en kin�sith�rapie et physioth�rapie, sous la supervision d'Adrien Pallot, font �cho � la r�forme de 2015 des �tudes de kin�sith�rapie en France, leur contenu �tant r�parti par rapport aux Unit�s d'Enseignement (UE) et Unit�s d'Int�gration (UI) d�finies dans le nouveau programme. R�pondant ainsi aux besoins des �tudiant(e)s, ils seront �galement un outil utile � tout professionnel d�sireux de rester � jour.

Chaque ouvrage propose, pour chaque champ de comp�tences professionnelles du kin�sith�rapeute, une d�marche raisonn�e bas�e sur l'identification des signes et sympt�mes du patient, puis sur leur int�gration r�flexive d'apr�s le mod�le biopsycho- social. Cette d�marche, largement inspir�e de la Classification Internationale du Fonctionnement et du Handicap, r�pond � l'approche par comp�tences instaur�e par la r�forme, et permet au (futur) professionnel d'apporter les meilleures r�ponses et soins possibles au patient.

Les ouvrages de cette collection proposent, dans une maquette en couleur, des contenus solides, de haut niveau reposant sur la d�marche d'evidence based practice, �tay�s de nombreux encadr�s, illustrations et focus sur les notions essentielles.

L'OUVRAGE

Adoptant une approche bio-psycho-sociale dans le champ de la kin�sith�rapie du sport, ce volume est d�coup� en 6 grandes parties et 25 chapitres : d�finitions de l'activit� physique, le sport et la kin�sith�rapie, les bases fondamentales dans la prise en charge du sportif, des pathologies sportives du membre sup�rieur, du membre inf�rieur et du rachis, et les probl�matiques sp�cifiques. Ces �l�ments pourront aider le lecteur � d�velopper leur prise en charge des troubles du sportif sur tous les champs et � n'importe quelle �tape de sa carri�re.

LES AUTEURS

Franck Lagniaux est kin�sith�rapeute du sport, pr�sident de la Soci�t� Fran�aise des Masseurs-Kin�sith�rapeutes du Sport (SFMKS), F�d�ration Fran�aise de Handball � Cr�teil en France.

Mario Bizzini est physioth�rapeute du sport, Research Associate, Human Performance Lab, � Schulthess Clinic, � Z�rich en Suisse.

Brice Picot est kin�sith�rapeute du sport et ma�tre de conf�rences � l'UFR Sciences et Montagne au d�partement STAPS � universit� Savoie-Mont-Blanc,Savoie Technolac, au Bourget-du-Lac en France.

Alexandre Rambaud est directeur de l'IFMK de Saint-Etienne au Saint-Michel Campus � Saint-�tienne en France.

Joachim Van Cant est kin�sith�rapeute du sport et vice-doyen � la recherche de la facult� des sciences de la motricit� � l'universit� libre de Bruxelles en Belgique.