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9781498536066

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Marx wrote to Engels, in 1862, that in all quarrels with the statisticians, he found the theoreticians had ‘always been in the wrong’. Rob Bryer is one of those few accomplished theoreticians who takes due account of statistical method and in particular accounting, to which Marx paid scrupulous attention. In a convincing and refreshing work, Bryer throws new and much-needed light on Marx’s theory of economics, of value, and his profound understanding of the way business works. -- Alan Freeman, University of Manitoba Rob Bryer is one of the most important critical accounting intellectuals of our time. In light of the recent financial crisis in which seemingly “real assets” with tradable market values were rendered worthless, this important and timely book he provides a compelling explanation of both Marx’s theory of value and the role of accounting as a technology of both capitalist ideology and political economy. In its consideration of accounting practices and how they informed Marx’s own writings, the book is exceptional. It not only presents important historical understandings but provides us with powerful conceptual tools to both explain the crisis ridden political economy of 2017 and to enable change in the future. -- Christine Cooper, Strathclyde University This is an intriguing book based on life-long research. Rob Bryer is obviously as knowledgeable on Marx’s writings on accounting, as on accounting history. He offers here a sound analysis on the links between Marx’s theory of value and capitalist accounting’s principles and practices. -- Eve Chiapello, PSL Research University

Marx wrote to Engels, in 1862, that in all quarrels with the statisticians, he found the theoreticians had 'always been in the wrong'. Rob Bryer is one of those few accomplished theoreticians who takes due account of statistical method and in particular accounting, to which Marx paid scrupulous attention. In a convincing and refreshing work, Bryer throws new and much-needed light on Marx's theory of economics, of value, and his profound understanding of the way business works. -- Alan Freeman, University of Manitoba

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Rob Bryer is professor emeritus of accounting at Warwick University.

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