by Jacques Richard (Author), Alexandre Rambaud (Author)
Whether classical, neoclassical or Marxist, economists have failed in their analyses of capitalism to take into account the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management.
Author Biography
Jacques Richard is Emeritus Professor at the University of Paris Dauphine, France. He is also an ex-Chartered Accountant and Counsellor of Trade Unions and ex-Member of the Authority of Accounting Standards (Paris). In 2013, he received the "Best Manuscript Award" from the Academy of Accounting Historians.
Alexandre Rambaud is Doctor of Mathematics and Management Sciences, and maître de conférences at AgroParisTech - CIRED. He is also Associate Researcher at the University of Paris Dauphine, France, and co-head of the Chaire Comptabilité Ecologique.