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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 87,868 ratings · 5,684 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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Richard Rivera
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Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A solid 4 stars from me.
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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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Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
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I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem.
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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. I will undoubtedly revisit this masterpiece.
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Joseph Campbell
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I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem.
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Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An effortless 5 stars.
Karen Martinez
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I thoroughly enjoyed the elegance of it. The protagonist was compelling, though some subplots felt slightly overshadowed. A very distinguished novel.
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Elizabeth Young October 28, 2024
I was completely blown away. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I am now a lifelong fan of this author.
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Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author.
Lisa Martin
Lisa Martin November 16, 2025
Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading.
Donald Thomas
Donald Thomas February 01, 2025
Such a rich narrative. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author.
Donna Hernandez
Donna Hernandez May 10, 2024
Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. Worth every moment spent reading.
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I find myself somewhat conflicted. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. A fair 3 stars.
Lisa Diaz
Lisa Diaz July 13, 2025
I was completely blown away. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author.
Brian Gonzalez
Brian Gonzalez December 08, 2025
Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I am now a lifelong fan of this author.
James  Davis
James Davis May 17, 2025
A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author.
Brian Johnson
Brian Johnson November 11, 2025
A profoundly satisfying read. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem.
Charles Smith
Charles Smith May 17, 2024
I thoroughly enjoyed the elegance of it. The protagonist was compelling, though some subplots felt slightly overshadowed. A very distinguished novel.
Matthew Hernandez
Matthew Hernandez July 26, 2024
Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre.
Richard Martin
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A very strong entry. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. I would highly recommend this to discerning readers.
Andrew Mitchell
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Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre.
Eric Flores
Eric Flores November 13, 2025
Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An effortless 5 stars.
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Nancy Flores May 27, 2024
It was adequate. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Perfectly average.
Richard Torres
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A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars.
Ryan Martinez
Ryan Martinez January 06, 2024
I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author.
Joshua Evans
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Exceeded all my expectations. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
Brian Martin
Brian Martin January 03, 2024
Took a moment to build, but the payoff was spectacular. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A solid 4 stars from me.
Elizabeth Johnson
Elizabeth Johnson December 05, 2024
Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars.
Laura Jones
Laura Jones March 20, 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 very distinguished novel.
Stephanie Cruz
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Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre.
William Wilson
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I find myself somewhat conflicted. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Perfectly average.
Edward Lopez
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Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A solid 4 stars from me.
George Anderson
George Anderson June 06, 2024
A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. A true literary gem.
Karen Perez
Karen Perez July 23, 2025
I thoroughly enjoyed the elegance of it. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend.
Melissa Green
Melissa Green April 30, 2025
Honestly one of the most premium reading experiences lately. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I will undoubtedly revisit this masterpiece.
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