Jacques Richard - Böcker

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.

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.

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.

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.

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.

The solutions and tools generally offered to policymakers on environmental issues – such as carbon pricing and environmental taxation – most often emanate from neoclassical economists. This book shows that the tools of these economists are ineffective for the job and must be replaced by methods from the sphere of ecological accounting.The work has four main themes: First, the book provides a presentation and criticism of the tools traditionally proposed by neoclassical economists. Adopting a historical perspective, this section shows how these tools have evolved over time and explores some of the theoretical criticisms which have been leveled at them. Second, the book shows how mainstream economists have moved away from more pragmatic and efficient solutions because of their ignorance of the realities of management, in particular, corporate accounting, and their ideologically driven desire to avoid attacking the capitalist model. Third, a toolkit of anti-capitalist ecological accounting is outlined, showcasing the distinct advantages of this approach for the environmental crises. And finally the book considers the concrete possibilities of a rapid application of these new tools to combat the immediate threats we are facing.The book will interest all readers who want to understand how anti-capitalist ecological accounting can contribute to cooling and saving the planet, in particular readers in ecological economics and accounting.

The solutions and tools generally offered to policymakers on environmental issues – such as carbon pricing and environmental taxation – most often emanate from neoclassical economists. This book shows that the tools of these economists are ineffective for the job and must be replaced by methods from the sphere of ecological accounting.The work has four main themes: First, the book provides a presentation and criticism of the tools traditionally proposed by neoclassical economists. Adopting a historical perspective, this section shows how these tools have evolved over time and explores some of the theoretical criticisms which have been leveled at them. Second, the book shows how mainstream economists have moved away from more pragmatic and efficient solutions because of their ignorance of the realities of management, in particular, corporate accounting, and their ideologically driven desire to avoid attacking the capitalist model. Third, a toolkit of anti-capitalist ecological accounting is outlined, showcasing the distinct advantages of this approach for the environmental crises. And finally the book considers the concrete possibilities of a rapid application of these new tools to combat the immediate threats we are facing.The book will interest all readers who want to understand how anti-capitalist ecological accounting can contribute to cooling and saving the planet, in particular readers in ecological economics and accounting.

The concept of a “megamachine” – a closed system operating to a pre-established utilitarian purpose which results in the machinisation of humanity – has existed in various forms since at least the late 19th century.This book builds on previous attempts to define and analyse the machine and argues that modern industrial capitalism is at the heart of it. The first part of the book takes stock of previous attempts to explain the origin and nature of the Megamachine phenomenon, from Nietzsche to the 21st century, including Mumford, Latouche and Scheidler. The second part of the book proposes a new analysis of the nature of the Megamachine, beginning with a historical, sociological and political exploration of the development of modern capitalism from the Middle Ages to the present day. It is shown that the modern world is under the yoke of accounting and corporate laws which ratify, on an international scale, the systematic protection of financial capital to the detriment of natural and human capitals: a Megamachine of accountants and managers. Defeating the machine will require more than minor reforms such as carbon pricing and integrated reporting: it will be necessary to initiate a programme of cooperation, education and economic policy reorientation on a global scale.This vital book on the crisis of capitalism, the concept of the Megamachine and the future of global society will be of great interest to readers across the social sciences and humanities.