strangely I stumbled in my stunned stupidity upon the following:
An Introduction to Corporate Accounting Standards: A Review; An
Introduction to Corporate Accounting Standards (W. A. Paton; A. C.
Littleton)
Review author[s]: Yuji Ijiri
The Accounting Review, Vol. 55, No. 4. (Oct., 1980), pp. 620-628.
Stable URL:
http://links.jstor.org/sici?sici=0001-4826%28198010%2955%3A4%3C620%3AAITCAS%3E2.0.CO%3B2-V
this article notes some overlap between accounting and the Marxian
"labor theory of value." It fits with my impression that the value
theory in Marx's volume 1 of CAPITAL was not about explaining human
behavior theoretically as much as about an accounting framework
dealing with the _ex post_ results of human behavior.
--
Jim Devine / "Self-exhaustion in war has killed more states than any
foreign assailant." -- BH Liddell Hart.
