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Gareth Dale

Polanyi, Accounting, and ‘Beyond GDP’

by Gareth Dale

When debating Ludwig von Mises on the question of socialist accountancy, Karl Polanyi made the following remark. “Accounting is a quantitative overview of economic activity. The capitalist economy, for example, revolves around profit, so its accounting provides an overview of the relationship of each element of capital to profit. An army’s activity confines itself to achieving military technical goals by expending money...

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