Автор |
Thompson, Grahame |
Дата выпуска |
1978 |
dc.description |
How are profits calculated under capitalism? This paper discusses the forms of profit calculation that have been put forward by the accounting profession to deal with the problem of inflation. In so doing it also raises the issue of the disjuncture between the calculation of profit made by the capitalist enterprise/ firm and that generally associated with Marx and subsequent Marxist writings. Finally, the paper addresses the wider issue opened up by the debate about ‘inflation accounting’; in particular the question of the legal constitution of corporate trading bodies and the control of the flow of investible money- capital within the economy. |
Формат |
application.pdf |
Издатель |
Routledge & Kegan Paul Ltd. |
Копирайт |
Copyright Taylor and Francis Group, LLC |
Название |
Capitalist profit calculation and inflation accounting |
Тип |
research-article |
DOI |
10.1080/03085147800000003 |
Electronic ISSN |
1469-5766 |
Print ISSN |
0308-5147 |
Журнал |
Economy and Society |
Том |
7 |
Первая страница |
395 |
Последняя страница |
429 |
Выпуск |
4 |