Capital in the History of Accounting and Economic Thought: Capitalism, Ecology and Democracy

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Jacques Richard Alexandre Rambaud

Capital in the History of Accounting and Economic Thought

Capitalism, Ecology and Democracy

Jacques Richard, Alexandre Rambaud

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English

Routledge
31 May 2023

Economic theory & philosophy; Political economy; Economic history; Accounting; Business strategy

Series: Economics and Humanities

"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."

By: Jacques Richard, Alexandre Rambaud
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 100g
ISBN: 9781032046570
ISBN 10: 1032046570
Series: Economics and Humanities
Pages: 102
Publication Date: 31 May 2023
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

Introduction Part One. The writings of the accountants: creators of the capital-debt concept Part Two. The writings of the economists on the concept of capital Part Three. The attacks against the concept of capital-debt

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.