Accounting for the General Intellect: Immaterial labour and the social factory

Critical Perspectives on Accounting

Volumn 22, Issue 3, 2011, Pages 304-315

  Spence, Crawford ^a   Carter, David ^b  

^a John Molson School of Business   (Canada)

^b VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

Accounting and reality; General Intellect; Intellectual capital; Labour process

Indexed keywords

EID: 79952490781     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2010.12.007     Document Type: Article

References (52)

1. Armstrong P. The costs of activity-based management. Accounting, Organizations and Society 2002, 27:99-120.
2. Benston G. Fair-value accounting: a cautionary tale from Enron. Journal of Accounting and Public Policy 2006, 25:465-484.
3. Boltanski L., Chiapello E. The new spirit of capitalism 2006, Verso, London, UK.
4. Bryer R. Accounting and control of the labour process. Critical Perspectives on Accounting 2006, 17:551-598.
5. Bukh P.N. Commentary: The relevant of intellectual capital disclosure: a paradox?. Accounting, Auditing and Accountability Journal 2003, 16(1):49-56.
6. Caffentzis G., Federici S. Notes on the edu-factory and cognitive capitalism 2007, http://eipcp.net/transversal/0809/caffentzisfederici/en.
7. Cleaver H. Reading capital politically 2000, AntiTheses, Leeds, UK.
8. de Angelis M., Harvie D. Cognitive capitalism' and the rat-race: how capital measures immaterial labour in British universities. Historical Materialism 2009, 17:3-30.
9. Drucker P. Post-capitalist society 1993, Butterworth Heinemann, Oxford.
10. Fisher I. The Nature of Capital and Income 1965, Augustus M. Kelly, New York NY, USA.
11. Gowthorpe C. Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context. Critical Perspectives on Accounting 2009, 20:823-834.
12. Hardt M. Affective labor. Boundary 2 1999, 26(2):89-100.
13. Hardt M., Negri A. Multitude 2005, Penguin, London, UK.
14. Harney S. Why is management a cliché?. Critical Perspectives on Accounting 2005, 16:579-591.
15. Harney S. Management and self-activity: accounting for the crisis in profit-taking. Critical Perspectives on Accounting 2006, 17:935-946.
16. Harney S. Socialization and the business school. Management Learning 2007, 38(2):139-153.
17. Harney S. Extreme neo-liberalism: an introduction. Ephemera 2009, 9(4):318-329.
18. Harvey D. Limits to capital 2006, Verso, London.
19. Hines R. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing & Accountability Journal 1989, 2:72-92.
20. Hines R. Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society 1988, 13:251-262.
21. Hines R. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society 1991, 16:313-351.
22. Holland J. Intellectual capital and the capital market - organisation and competence. Accounting, Auditing and Accountability Journal 2003, 16(1):39-48.
23. Hopper T. Social transformation and management accounting: finding relevance in history. Accounting and organizational action 1990, 111-148. Abo Academy Press, Turku. C. Gustafson, L. Hassel (Eds.).
24. Johanson U. Why are capital market actors ambivalent to information about certain indicators on intellectual capital?. Accounting, Auditing and Accountability Journal 2003, 16(1):31-38.
25. Johanson U., Mårtensson M., Skoog M. Mobilizing change through themanagement control of intangibles. Accounting, Organizations and Society 2001, 26:715-733.
26. Laclau E. On populist reason 2005, Verso, London.
27. Lazzarato M. General Intellect: towards an enquiry into immaterial labour 1996, Available at http://www.makeworlds.org/node/141.
28. Lazzarato M. Les Révolutions du Capitalisme 2004, Les êmpecheurs de penser en rond, Paris.
29. Marazzi C. Rules for the incommensurable. SubStance #112 2007, 36(1):11-36.
30. Marx K. Grundrisse 1973, Penguin, Harmondsworth.
31. Macintosh N.B., Shearer T., Thornton D.B., Welker M. Accounting as simulacrum and hyperreality: perspectives on income and capital. Accounting, Organizations and Society, Elsevier 2000, 25(1):13-50.
32. McPhail K. Where is the ethical knowledge in the knowledge economy? Power and potential in the emergence of ethical knowledge as a component of intellectual capital. Critical Perspectives on Accounting 2009, 20:804-822.
33. Morgan G. Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society 1988, 477-485.
34. McBarnet D., Weston S., Whelan C. Adversary accounting: strategic uses of financial information by capital and labour. Accounting, Organizations and Society 1993, 18:81-100.
35. Mouritsen J. Overview: intellectual capital and the capital market: the circulability of intellectual capital. Accounting, Auditing and Accountability Journal 2003, 16(1):18-30.
36. Mouritsen J., Roslender R. Editorial: Critical intellectual capital. Critical Perspectives on Accounting 2009, 20:801-803.
37. Mouritsen J., Larsen H.T., Bukh P.N.D. Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society 2001, 26:735-762.
38. Mouritsen J., Hansen A., Hansen C.Ø. Short and long translations: management accounting calculations and innovation management. Accounting, Organizations and Society 2009, 34:738-754.
39. Negri A., Hardt M. Value and affect. Boundary 2 1999, 26(2):77-88.
40. Nerdrum L., Erikson T. Intellectual capital: a human capital perspective. Journal of Intellectual Capital 2001, 2(2):127-135.
41. Nielsen C., Madsen M.T. Discourses of transparency in the intellectual capital reporting debate: moving from generic reporting models to management defined information. Critical Perspectives on Accounting 2009, 20:847-854.
42. Nørreklit H. The balance on the balanced scorecard - a critical analysis of some of its assumptions. Management Accounting Research 2000, 2000(11):65-88.
43. Perry J., Nölke A. The political economy of International Accounting Standards. Review of International Political Economy 2006, 13(4):559-586.
44. Roslender R., Stevenson J. Accounting for people: a real step forward or more a case of wishing and hoping?. Critical Perspectives on Accounting 2009, 20:855-869.
45. Saravanamuthu K., Tinker T. Politics of managing: the dialectic of control. Accounting, Organizations and Society 2003, 28:37-64.
46. Uddin S., Hopper T. A Bangladeshi soap opera: privatisation, accounting, and regimes of control in a less developed country. Accounting, Organizations and Society 2001, 26(7/8):643-672.
47. Vercellone C. The new articulation of wages, rent and profit in cognitive capitalism 2008, http://www.generation-online.org.
48. Virno P. Labor and language. Lessico Posfordista 2000, Fetrinelli. Z. Adelino, F. Ubaldo (Eds.).
49. Virno P. The General Intellect. Lessico Posfordista 2000, Fetrinelli. Z. Adelino, F. Ubaldo (Eds.).
50. Wells M. Accounting for Common Costs 1978, Stipes, Champaign, Ill.
51. Žižek S. How to begin from the beginning. New Left Review 2009, 57(May/June):43-55.
52. Žižek S. First as tragedy, then as farce 2009, Verso, London.