Zusammenfassung Durch die Verdichtung der Arbeit in den letzten Jahrzehnten haben Klagen über Entfremdungsphänomene wieder zugenommen. Aber was ist Entfremdung? Ausgehend von Beobachtungen des Wandels der Arbeitswelt reformuliert dieser Beitrag die Marx‘sche Theorie der Entfremdung auf eine...

Purpose – The Saint Valentine's Decree (1984) and the ensuing hard‐fought referendum (1985), which reduced the automatisms of scala mobile , started a process of redefinition of wage fixing in Italy, which culminated with the final abolition of scala mobile (1992) and the approval of...

Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax...

Purpose – The purpose of this paper is to investigate how Marxist accounts of capitalism and capitalists as “vampiric” and “cannibalistic” can challenge the exploitation underlying “monstrosity” of the diverse “liberal organization”. Design/methodology/approach – To bear out...

Purpose – This critique of Piketty’s Capital in the Twenty-First Century summarizes and comments on the main tenets of the author’s principal theory. The author's aim is to point out the book’s contributions to a critical debate around social and economic issues, while giving special...

Purpose The extent to which Amartya Sen’s capability approach is prefigured in Karl Marx’s views comes into sharper focus when one notes that Marx and Friedrich Engels explicitly argued that the transformation from capitalism to communism would involve the development of “a totality of...

Shantayanan Devarajan gave a lunch talk at a recent conference of civil society and technology people organized by the Tech@State folks at the U.S. State Department.

Summary In pursuing their plans economic agents regularly have to adjust their pacing of orders, production, and deliveries in unanticipated ways. Information constraints turn many of these adjustments into myopic reactions to accelerations/decelerations observed in the activity level of...

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting....

One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional” economics and its contribution to the...