Show simple item record

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

hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorRichard, Jacques*
dc.date.accessioned2015-06-13T13:02:33Z
dc.date.available2015-06-13T13:02:33Z
dc.date.issued2014
dc.identifier.issn1045-2354
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/15215
dc.language.isoenen
dc.subjectCritique
dc.subjectCrítica
dc.subjectCalculative rationality
dc.subjectInterés Público
dc.subjectGlobal Financial Crisis
dc.subjectCapital calculation
dc.subjectCapitalism
dc.subjectHistory of capitalism
dc.subjectIntérêt public
dc.subject.ddc330.1en
dc.subject.classificationjelB.B1.B12en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelP.P1.P10en
dc.subject.classificationjelP.P1.P17en
dc.subject.classificationjelP.P1.P19en
dc.titleThe dangerous dynamics of modern capitalism: From static to IFRS’ futuristic accounting
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenIn 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.
dc.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol30
dc.relation.isversionofjnldate2014
dc.relation.isversionofjnlpages9-34
dc.relation.isversionofdoihttp://dx.doi.org/10.1016/j.cpa.2014.09.003
dc.relation.isversionofjnlpublisherElsevier
dc.subject.ddclabelThéorie économiqueen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2016-12-03T15:24:57Z
hal.identifierhal-01267732*
hal.version1*
hal.update.actionupdateMetadata*
hal.update.actionupdateFiles*
hal.author.functionaut


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record