concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued … that while for the practitioners of capitalism - in accounting and business - the capital in their accounts is a debt to be …

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the … economists on the concept of capital -- Part Three. The attacks against the concept of capital-debt. … (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought. The …

world-wide scale partly as a consequence of the financialization of capital. The geographical diffusion of market relations … has continued and with it the dominance of capital in all realms of social reproduction. In charting this change, the book …