[OPE-L:7876] Re: Re: accounting for value

From: Tony Tinker (TonyTinker@msn.com)
Date: Wed Oct 30 2002 - 16:13:45 EST

  Jerry Wrote: 

  I enjoyed your movie, however, I think it needs a bit more
  polishing  before it is ready to be premiered at the Cannes 
  Independent Film Festival.

    TT: This is a 'terse" presentation because it is a Powerpoint presentation without the rhetorical component. As I mentioned previously, my paper, "Enron Lays Andersen" provides the explanation and is available to anyone who is interested.   
   Jerry wrote: 

  My impression is that very few of those who undertake 
  Marxian empirical research on value have what you might
  call a "decent accounting education".   But, I might be
  wrong.  To be able to meaningfully work with national 
  income accounts,  is  a decent accounting education also 
  needed?   Why or why not?

      TT: About the only thing they have in common is the term 'accounts' (and even then, I'm not aware that double entry bookkeeping figure prominently in NI Accounts).  A 'decent education' in financial accounting requires a grounding in accrual methods of income determinaton (for some, a proxy for 'income' in a neoclassical sense) and the many 'conventional' rules and practices that make the numbers 'verifiable' (intersubjective) -- as opposed to 'relevant' (in a neoclassical sense).  

   Jerry wrote: 
  I noticed that Rob Bryer, a Marxian accountant,  teaches 
  financial reporting at the Warwick Business School in the
  UK.    (For the benefit of others here's the person I'm 
  asking about:  http://users.wbs.ac.uk/index.cfm?section=people&group=af&leftcolumn=academic&leftsubcolumn=Research&context=bryer  Do you know what his take is on the Enron and Anderson 
  et al scandals?  btw, you guys know each other, right?
  Is  there any material in print where the two of you critique each
  other's perspectives?

      TT: Rob and I are good friends.  I have published his works in the Critical Perspectives Journal, and served as a reference in support for his recent promotion.  No, I don't know of any of his writings on Enron et. al, but you could ask him at:  afinrb@razor.wbs.warwick.ac.uk or AFINRB@rapier.wbs.warwick.ac.uk.  Rob's strength is in a (social) history of accounting.  We have had some good natured differences about interpreting Marx (especially Vol,1).  These can be found in my paper, "Mickey Marxism Rides Again!" (Critical Perspectives on Accounting,  Vol. 10, No 5, October 1999, pp. 643-670).


    Tony Tinker


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