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Transcript of toronto 2010
of wealth in capitalist post-modernisation Implicit critique of orthodox political economy 3 bad jokes: Management, Financial and
Intellectual Capital Accounting
Rethinking exploitation... From the worker to the subject Labour brings capital “exploitation in the classical Marxist sense is no longer possible” (Žižek, 2009, p.145)
Expropriation of bien communs and the commodification of the social world
Profit being replaced by rent
Management Accounting: Measuring the Hors Mesure "The premier control system within capitalism" (Bryer, 2006)
Keeps worker self-activity at bay,
but fails to control the valorisation process
‘Soft’ MA technologies have emerged
in an attempt to capture the immaterial
Congenitally failing technology Labour remains ‘in excess’ A disappointing Male ORGasm:
The denial of multiplicity
Distinct from Macintosh’s Hyperreality critique
Labour is an expense
but almost all that labour does is an asset
Fixed capital is “man himself” (Marx, Grundrisse)
Exclusion of the immaterial in favour of what is measurable
Difference between book and market value said to reveal organisation’s intellectual capital (Mouritsen et al, 2001)
Intellectual Capital Accounting Recognition of the centrality of the immaterial
Employees as assets rather than expenses (Roslender and Stevenson, 2009)
Nerdrum and Erikson (2001) talk of “optimum levels of IC investment” by investors
Presented as liberating
Knowledge moves from being individual to collective (Mouritsen et al, 2001) Accounting itself as a bien commun Paradox of accounting as a product of labour used to stifle labour
Labour will always be in excess of attempts to measure it
Worker self-activity cannot take place through accounting but in the areas of excess
A movement against work is a movement against accounting
David Carter " An impossible and unsettling task