Review of Rob Bryer, Accounting for Value in Marx’s Capital: The Invisible Hand

Michael Broz

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Marxism has found its home, in the academic world, in a variety of disciplines:
economics, philosophy, sociology, and political science. An under-appreciated
area is Marxist accounting. At first, this seems like a rather strange field in which
to develop the theories of Marxism, but Rob Bryer, in his book Accounting for
Value in Marx’s Capital: The Invisible Hand, has brought attention to Marxist
accounting and its necessity for understanding Marxist theory. This is relevant
not only to those who study accounting, but to all who have an interest in
Marxism’s basis for value, and, even more importantly, the labor theory of value
as a whole.


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