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Tag Archives: accounting
The Hardship of Accounting
Never ask of money spent Where the spender thinks it went. Nobody was ever meant To remember or invent What he did with every cent. — “The Hardship of Accounting“ by Robert Frost, A Further Range, 1936 *** … Continue reading
Framing Value of Things and Making Things Valuable
My experiences at Asian floating markets have included constant conversations between me and merchants, and thereafter between me and myself, such as: “How much is it?” — “How much do you want to give me?”, he replies. “How much was … Continue reading
The early Karl Polanyi: Interpreting “Socialist Accounting”
We are all Polanyians now. Karl Polanyi is probably one of the most famous theorists among social scientists today. It is almost impossible not to come across Polanyi’s citations and references in a very wide range of researches over the last … Continue reading
Posted in Papers
Tagged accounting, Economic Sociology, economics, Karl Polanyi, socialism
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Accounting truth
AIG Vice Chairman Jacob Frenkel: “The left side of the balance sheet has nothing right and the right side of the balance sheet has nothing left. But they are equal to each other. So accounting-wise we are fine” (2008) *** … Continue reading
Debt to Society: Accounting for Life under Capitalism
Miranda Joseph‘s important and interesting book Debt to Society: Accounting for Life under Capitalism is a timely scholarly endeavour to understand, what I once termed Neoliberal Pauperism. Joseph’s research focuses on one of the key practices related to debt’ control – accounting and quantification. It studies modes … Continue reading
Posted in Books
Tagged accounting, credit, debt, Economic Sociology, finance, gender, neoliberalism, valuation
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Tax avoidance as “tax planning”: global accounting firms on the make
About 21 trillion dollars hoarded by wealthy elites in secretive offshore jurisdictions to avoid taxes in their home countries. The offshore hoard is protected by a highly-paid, industrious bevy of professional enablers in the private banking, legal, accounting, and investment … Continue reading
Posted in Papers
Tagged accounting, corruption, fiscal sociology, globalization, institutional logics, institutions, money laundering, offshore, tax avoidance, taxation
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History of Profit in the US: Corporations, Accounting and Capital
The case of The United Steel Workers of America v. The United States Steel Corporation (1980) concerned the closing of two steel mills in Ohio. The steelworkers claimed U.S. Steel had promised to keep the two mills open so long … Continue reading
Posted in Papers
Tagged accounting, capital, corporate governance, corporations, economic history, Economic Sociology, law, market evolution, profit, United States
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‘Performativity thesis’: Accounting’s mediating role in bringing theoretical statements from economics into life
An interesting “The ‘performativity thesis’ and its critics: Towards a relational ontology of management accounting” by Ed Vosselman, explores accounting’s mediating role in bringing theoretical statements from economics into life. The paper addresses the so-called performativity thesis that claims that economic … Continue reading
Posted in Papers
Tagged accounting, economics, performativity, social studies of finance
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“Governance across Borders: Transnational Fields and Transversal Themes”
What is global and what is local in contemporary capitalism? What makes markets tick? How can we regulate finance? Who owns knowledge? What makes expertise? How can we protect the environment and fight poverty? Governance across Borders: Transnational Fields and … Continue reading
Posted in Books
Tagged academia, accounting, environment, global governance, globalization, knowledge, labor, Microcredit, regulation
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Accountants’ Truth and Economic (Im)morality: Knowledge and Ethics in the Financial World
Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, … Continue reading
Posted in Books
Tagged accounting, decision making, ethics, knowledge, performativity, Sociology of economics
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