Werner Sombart is a clot. He said that capital:

"can be defined as that amount of wealth which is used in making profits and
which enters into the accounts."

This is not a definition in any scientific sense of the word. He seems to
regard wealth as money which is pretty stupid, for then all we need do to
make everyone wealthy is to print lots of money and spread it around. There
again, all production attempts to make a profit - that is, it tries to have
income greater than its costs. If an entrepreneur has done well, he will
have some extra profit which is essentially his wages, a fair return for his
success.

Rob Bryer is a political humbug. He dribbles out political ideology as if it
means something.

It doesn't. His words are the equivalent of campaign sloganeering.

One point should be noted. This is the way the game is played. Serious
drivel is poured into the ears of people who don't understand it but feel
there must be something to it because it is so confusing.

Harry

******************************
Henry George School of Los Angeles
Box 655  Tujunga  CA 91042
(818) 352-4141
******************************

-----Original Message-----
From: [email protected]
[mailto:[email protected]] On Behalf Of Sandwichman
Sent: Saturday, December 04, 2010 11:16 AM
To: RE-DESIGNING WORK, INCOME DISTRIBUTION, EDUCATION
Subject: [Futurework] Socialism is Dead! Long Live Social Accounting!

Werner Sombart described the concept of capital as something that "did not
exist before double-entry bookkeeping." "Capital," he wrote, "can be defined
as that amount of wealth which is used in making profits and which enters
into the accounts." Rob Bryer has written of a capitalist "mentality" that
consists of using accounting information to control the labor process "by
holding the collective worker accountable for the rate of return on
capital." Such control by the bottom line is central, not incidental, to
both the domination of the labor process by capital and the evolution of the
ways that domination has been implemented through successive forms of
technology. Any alternative to that domination requires the development of a
counter-mentality that "turns the capitalist development of calculation and
accountability to other ends."

Bryer referred to that counter-mentality as a "socialist mentality"
but I would amend that to a "social accounting mentality" to both enlist and
implicate an incumbent social accounting tradition as well as to distance
the alternative mentality from advocacy of state socialism. Ownership of the
means of production may be beside the point or it may be more eclectic than
traditional socialism assumes.
It is not private ownership per se that is onerous but the domination over
the labor process that a one-dimensional accounting mentality enforces.
Social accounting is simply the kind of accounting that has to be done when
two or more accounting entities are being aggregated.
It differs from the accounting of a single enterprise in the way that
transactions between the constituent parts are treated. Great care needs to
be taken in defining the boundaries between parties to avoid errors such as
"double counting." It is, in effect, the systematic double counting of the
returns due to capital that maintains the social domination of capital and
obstructs social justice.

See "Time on the Ledger: Social Accounting for the Good Society":
http://ecologicalheadstand.blogspot.com/p/time-on-ledger-social-accounting-f
or.html


--
Sandwichman
_______________________________________________
Futurework mailing list
[email protected]
https://lists.uwaterloo.ca/mailman/listinfo/futurework


_______________________________________________
Futurework mailing list
[email protected]
https://lists.uwaterloo.ca/mailman/listinfo/futurework

Reply via email to