The Library
Accounting for the general intellect : immaterial labour and the social factory
Tools
Tools
Tools
Spence, Crawford and Carter, David (2011) Accounting for the general intellect : immaterial labour and the social factory. Critical Perspectives on Accounting, Volume 22 (Number 3). pp. 304-315. doi:10.1016/j.cpa.2010.12.007 ISSN 1045-2354.
Research output not available from this repository.
Request-a-Copy directly from author or use local Library Get it For Me service.
Official URL: http://dx.doi.org/10.1016/j.cpa.2010.12.007
Abstract
With the decline of the fordist production model immaterial labour is increasingly recognised as the principal source of value in the contemporary economy. Yet this creates a crisis of measurement which capital has struggled to respond to. This paper analyses the attempts of various accounting technologies to respond to the emergence of immaterial labour through the lens of autonomist Marxism. Management and financial accounting are represented as impoverished attempts to measure the immaterial. The shortcomings of these traditional accounting technologies have been recognised by promoters of intellectual capital accounting, which attempts to account for the immaterial. From an autonomist Marxist perspective, intellectual capital accounting is perceived as an unsettling attempt to colonise ‘biens communs’ and the General Intellect. However, in the midst of these attempts to rationalise hitherto untapped areas of subjectivity and social life we find cause to cautiously celebrate immaterial labour whose complexity tends to elude measurement, thereby offering hope for socialisations which exceed capitalist control.
| Item Type: | Journal Article | ||||
|---|---|---|---|---|---|
| Divisions: | Faculty of Social Sciences > Warwick Business School > Accounting Faculty of Social Sciences > Warwick Business School |
||||
| Journal or Publication Title: | Critical Perspectives on Accounting | ||||
| Publisher: | Academic Press | ||||
| ISSN: | 1045-2354 | ||||
| Official Date: | March 2011 | ||||
| Dates: |
|
||||
| Volume: | Volume 22 | ||||
| Number: | Number 3 | ||||
| Page Range: | pp. 304-315 | ||||
| DOI: | 10.1016/j.cpa.2010.12.007 | ||||
| Status: | Peer Reviewed | ||||
| Publication Status: | Published | ||||
| Access rights to Published version: | Restricted or Subscription Access |
Request changes or add full text files to a record
Repository staff actions (login required)
 |
View Item |
