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Dissolving the value-price transformation Rubik's cube : a response to Steve Toms’ review of Accounting for Value
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Bryer, Rob (2022) Dissolving the value-price transformation Rubik's cube : a response to Steve Toms’ review of Accounting for Value. Accounting History, 27 (1). pp. 147-152. doi:10.1177/10323732211043287 ISSN 1749-3374.
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Official URL: https://doi.org/10.1177/10323732211043287
Abstract
Toms disputes the Temporal Single-System Interpretation's claim to have refuted Bortkiewicz’s influential charge that Marx's transformation from values to prices is ‘inconsistent’. This is a claim that Bryer supports with a replacement cost accounting interpretation, which Toms asserts leaves the ‘problem’ an ‘unsolved’ Rubik's cube. This conclusion is seriously misleading, the note argues, which illustrates the dangers from failing to always take the ‘social turn’ in accounting history research.
| Item Type: | Journal Article | ||||||||
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| Divisions: | Faculty of Social Sciences > Warwick Business School | ||||||||
| SWORD Depositor: | Library Publications Router | ||||||||
| Journal or Publication Title: | Accounting History | ||||||||
| Publisher: | SAGE Publications | ||||||||
| ISSN: | 1749-3374 | ||||||||
| Official Date: | 1 February 2022 | ||||||||
| Dates: |
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| Volume: | 27 | ||||||||
| Number: | 1 | ||||||||
| Page Range: | pp. 147-152 | ||||||||
| DOI: | 10.1177/10323732211043287 | ||||||||
| Status: | Peer Reviewed | ||||||||
| Publication Status: | Published | ||||||||
| Access rights to Published version: | Restricted or Subscription Access | ||||||||
| Copyright Holders: | © The Author(s) 2021 |
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