[OPE-L:1446] Marxists and accountants

Fri, 8 Oct 1999 13:40:19 +0100

I know that a number of participants in OPE-L will be interested in the
latest issue of Critical Perspectives on Accounting (October 199, Vol. 10,
No. 5), which is titled "Marxism and accounting conceptual frameworks".

Its contents are, first, an article by Rob Bryer (Warwick University, UK)
setting out his view that Marx's labour theory of value provides a coherent
justification of traditional accounting practices, contra the criticisms of
the latter from subjectivist economists, followed by commentaries by Marxist
(Tony Tinker) and non-Marxist scholars, and a reply by Bryer.

In principle, the journal is available on-line at:


(I say in principle, because I'm not sure about what access is accorded to


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