Accounting for the fictitious: Living death by mainstream economics

Christine Cooper

Accounting for the fictitious: Living death by mainstream economics

Research output: Contribution to conference › Paper › peer-review

Abstract / Description of output

This paper presents a modest contribution to the debates surrounding the culpability of the accounting profession in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. The paper argues that the accounting profession’s adoption of mainstream economic thought alongside its structures and sources of funding have rendered it unable to deal adequately with the demands placed upon it by an innovative and rapidly expanding derivatives market.

Original language	English
Publication status	Published - Jul 2012
Event	10th Interdisciplinary Perspectives on Accounting Conference - Cardiff, United Kingdom Duration: 11 Jul 2012 → 13 Jul 2012

Conference

Conference	10th Interdisciplinary Perspectives on Accounting Conference
Abbreviated title	IPA2012
Country/Territory	United Kingdom
City	Cardiff
Period	11/07/12 → 13/07/12

Keywords / Materials (for Non-textual outputs)

accounting
fictitious
living death
mainstream economics

Cite this

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title = "Accounting for the fictitious: Living death by mainstream economics",

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T2 - 10th Interdisciplinary Perspectives on Accounting Conference

AU - Cooper, Christine

PY - 2012/7

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N2 - This paper presents a modest contribution to the debates surrounding the culpability of the accounting profession in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. The paper argues that the accounting profession’s adoption of mainstream economic thought alongside its structures and sources of funding have rendered it unable to deal adequately with the demands placed upon it by an innovative and rapidly expanding derivatives market.

AB - This paper presents a modest contribution to the debates surrounding the culpability of the accounting profession in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. The paper argues that the accounting profession’s adoption of mainstream economic thought alongside its structures and sources of funding have rendered it unable to deal adequately with the demands placed upon it by an innovative and rapidly expanding derivatives market.

KW - accounting

KW - fictitious

KW - living death

KW - mainstream economics

UR - http://business.cardiff.ac.uk/sites/default/files/ipa2012/IPA_2012_Full_Scientific_Programme.pdf

M3 - Paper

Y2 - 11 July 2012 through 13 July 2012

ER -

Accounting for the fictitious: Living death by mainstream economics

Abstract / Description of output

Conference

Keywords / Materials (for Non-textual outputs)

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Cite this