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Accounting for Value in Marx's Capital: The Invisible Hand (Heterodox Studies in the Critique of Political Economy)

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Accounting for Value in Marx's Capital: The Invisible Hand (Heterodox Studies in the Critique of Political Economy)

4.85 89,996 ratings · 2,146 reviews
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Overview: Many scholars discuss Marx's Capital from many perspectives, but Accounting for Value uniquely advances and defends an 'accounting interpretation' of his theory of value, that he used it to explain capitalists' accounts. It confirms and builds on the Temporal Single-System Interpretation's refutation of the charge that Marx's illustration of the 'transformation from values to prices' is inconsistent, and its defense of his 'Law of the Tendential Fall in the Rate of Profit'. It rejects other interpretations by showing that only a 'temporal', 'single-system' interpretation is consistent with Marx's accounting. The book shows that Marx became seriously interested in accounts from the late 1850s during an important period in the development of his critique of political economy, asking Engels for information and explanations. Examining their letters in the context of Marx's evolving work, it argues, supports the hypothesis that discovering he could explain them with his theory of value gave him the breakthrough he needed to decide how to present his work and explains why, in 1862, he decided to change its title to Capital. Marx's explanations of capitalist accounting, it concludes, amount to an 'accounting theory' that explains how individual capitalists and the capital market use what is, for many, the 'invisible hand' of accounting to control the production and distribution of surplus value.Marx claimed his theory of value was a work of 'science', a critique of political economy that would deliver a 'theoretical blow' from which the bourgeoisie would 'never recover'. He failed, critics argue, because his critique depends on hypothetical entities, which we cannot directly observe, such as 'value' and 'abstract labour', 'surplus value', which means his theory is not open to empirical refutation. The book, however, argues that he used his theory of value to explain the 'phenomenal forms' of 'profit', 'rate of profit', etc., by explaining the observable accounting principles and practices capitalists use to calculate and control them, in which, as he said, we can 'glimpse' the determination of value by socially necessary labor time, which experience could have refuted.--Christine Cooper, Strathclyde University

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Topics & Genres

Pages 333
Language Eng
Published N/A
ISBN 35198539
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Robert Bryer is a writer and avid reader based in the Pacific Northwest. Before pursuing writing full-time, they spent over a decade working in education. When not working on their next book, Robert Bryer can usually be found hiking with their dog or trying out new coffee shops in their neighborhood.

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Ashley Thompson
Ashley Thompson October 21, 2024
Absolutely brilliant. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author.
Charles Clark
Charles Clark January 31, 2024
Took a moment to build, but the payoff was spectacular. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers.
Linda Lee
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Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
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Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece.
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Matthew Turner July 15, 2024
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Took a moment to build, but the payoff was spectacular. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend.
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Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author.
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Took a moment to build, but the payoff was spectacular. The protagonist was compelling, though some subplots felt slightly overshadowed. A wonderful companion for a quiet weekend.
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Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece.
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Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars.
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Honestly one of the most premium reading experiences lately. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An effortless 5 stars.
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Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading.
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Exceeded all my expectations. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars.
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A profoundly satisfying read. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. Worth every moment spent reading.
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A very strong entry. It held my rapt attention, even when certain twists were telegraphed. Quite impressive overall.
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A highly sophisticated read. A brilliant concept executed with flair. Just a few pacing choices I would change. Quite impressive overall.
Deborah Wright
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Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre.
Michelle Anderson
Michelle Anderson October 30, 2024
A profoundly satisfying read. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An absolute must-read for connoisseurs of the genre.
Linda Lee
Linda Lee January 08, 2025
A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. A true literary gem.
Carol Jackson
Carol Jackson May 22, 2025
A highly sophisticated read. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel.
Anthony White
Anthony White July 31, 2024
A decent, if standard, experience. It verged on repetitive in the second act. A more concise edit would have served it well. Perhaps more aligned with a different audience's tastes.
Elizabeth Green
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It was adequate. The prose was competent, yet the characters lacked the depth I usually seek. A fair 3 stars.
Sandra Carter
Sandra Carter December 08, 2024
A profoundly satisfying read. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem.
Carol  Parker
Carol Parker June 23, 2025
A very strong entry. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend.
Kimberly Lee
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Absolutely brilliant. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading.
John Taylor
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Honestly one of the most premium reading experiences lately. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem.
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Nancy Nguyen July 12, 2024
Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece.
Michelle Diaz
Michelle Diaz September 20, 2025
Exceeded all my expectations. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
Susan Roberts
Susan Roberts November 28, 2025
Took a moment to build, but the payoff was spectacular. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend.
Donna Martinez
Donna Martinez September 05, 2024
Absolutely brilliant. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem.
George Clark
George Clark October 12, 2025
Excellent, though slightly flawed. The middle had a deliberate pace, but the climax was phenomenal. I would highly recommend this to discerning readers.
Emily Williams
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Absolutely brilliant. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre.
Brian Lee
Brian Lee August 16, 2024
Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem.
Thomas Campbell
Thomas Campbell February 03, 2025
A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. A wonderful companion for a quiet weekend.
Melissa Hill
Melissa Hill February 26, 2024
A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre.
Daniel Taylor
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Absolutely brilliant. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
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Such a rich narrative. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre.
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Took a moment to build, but the payoff was spectacular. The protagonist was compelling, though some subplots felt slightly overshadowed. I would highly recommend this to discerning readers.
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Jacob Wilson
Jacob Wilson October 01, 2025
An acceptable diversion. The prose was competent, yet the characters lacked the depth I usually seek. Perfectly average.
Joshua Rodriguez
Joshua Rodriguez August 23, 2024
I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An effortless 5 stars.
Anthony Robinson
Anthony Robinson February 03, 2025
I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading.
George Smith
George Smith April 13, 2024
I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author.
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