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The dangerous dynamics of modern capitalism: From static to IFRS’ futuristic accounting

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Date
2014
Dewey
Théorie économique
Sujet
Critique; Crítica; Calculative rationality; Interés Público; Global Financial Crisis; Capital calculation; Capitalism; History of capitalism; Intérêt public
JEL code
B.B1.B12; M.M4.M41; P.P1.P10; P.P1.P17; P.P1.P19
Journal issue
Critical Perspectives on Accounting
Volume
30
Publication date
2014
Article pages
9-34
Publisher
Elsevier
DOI
http://dx.doi.org/10.1016/j.cpa.2014.09.003
URI
https://basepub.dauphine.fr/handle/123456789/15215
Collections
  • DRM : Publications
Metadata
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Author
Richard, Jacques
1032 Dauphine Recherches en Management [DRM]
Type
Article accepté pour publication ou publié
Abstract (EN)
In this article, we utilize accounting history to demonstrate that modern capitalist accounting has evolved similarly in four prominent countries (France, Germany, Great Britain and the United States) and that this evolution has been in a dangerous direction. Using the Classic Continental European Accounting Theory lens, we show that, since the industrial revolution, capitalist financial accounting and capital calculation have progressed through the same three main stages: static, dynamic and futuristic. We also maintain that this process has permitted an unbridled acceleration of profit recognition, which contributes significantly to financial crises manifestations.

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