On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022
The purpose of this paper is to present some notes on the contemporary Brazilian economy between 2010 and 2022, translating items from the value added statement (VAS) and the balance sheet of a sample of 48 companies that make up the Bovespa Index (Ibovespa, in Portuguese) portfolio into Marxist ec...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Associazione Economia civile
2024-10-01
|
| Series: | PSL Quarterly Review |
| Subjects: | |
| Online Access: | https://rosa.uniroma1.it/rosa04/psl_quarterly_review/article/view/18316 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850282885619122176 |
|---|---|
| author | Leonardo Segura Moraes Raquel de Azevedo |
| author_facet | Leonardo Segura Moraes Raquel de Azevedo |
| author_sort | Leonardo Segura Moraes |
| collection | DOAJ |
| description |
The purpose of this paper is to present some notes on the contemporary Brazilian economy between 2010 and 2022, translating items from the value added statement (VAS) and the balance sheet of a sample of 48 companies that make up the Bovespa Index (Ibovespa, in Portuguese) portfolio into Marxist economic theory.
The information was obtained from InvestSite (https://www.investsite.com.br/) and Economatica (https://economatica.com/) databases. In this sense, we observed some general trends and countertrends of real competition in the Brazilian economy, based on the empirical formulation of the concepts of constant capital, variable capital, surplus-value, turnover of capital, cost-price, price of production, rate of profit, and rate of surplus-value. In this way, we hope to contribute to a research agenda on the criteria for production and appropriation of surplus-value in Brazil, as well as to use the Marxian procedure of transformation of values into prices of production as a macroeconomic tool.
|
| format | Article |
| id | doaj-art-b9278e59b5fe44f6baf5cbf27cf72f2e |
| institution | OA Journals |
| issn | 2037-3635 2037-3643 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Associazione Economia civile |
| record_format | Article |
| series | PSL Quarterly Review |
| spelling | doaj-art-b9278e59b5fe44f6baf5cbf27cf72f2e2025-08-20T01:47:51ZengAssociazione Economia civilePSL Quarterly Review2037-36352037-36432024-10-017731010.13133/2037-3643/18316On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022Leonardo Segura Moraes0Raquel de Azevedo1Universidade Federal de Uberlândia (IERI/UFU)Universidade Federal de Uberlândia (IERI/UFU) The purpose of this paper is to present some notes on the contemporary Brazilian economy between 2010 and 2022, translating items from the value added statement (VAS) and the balance sheet of a sample of 48 companies that make up the Bovespa Index (Ibovespa, in Portuguese) portfolio into Marxist economic theory. The information was obtained from InvestSite (https://www.investsite.com.br/) and Economatica (https://economatica.com/) databases. In this sense, we observed some general trends and countertrends of real competition in the Brazilian economy, based on the empirical formulation of the concepts of constant capital, variable capital, surplus-value, turnover of capital, cost-price, price of production, rate of profit, and rate of surplus-value. In this way, we hope to contribute to a research agenda on the criteria for production and appropriation of surplus-value in Brazil, as well as to use the Marxian procedure of transformation of values into prices of production as a macroeconomic tool. https://rosa.uniroma1.it/rosa04/psl_quarterly_review/article/view/18316CompetitionBrazilian economyMarxAccounting |
| spellingShingle | Leonardo Segura Moraes Raquel de Azevedo On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 PSL Quarterly Review Competition Brazilian economy Marx Accounting |
| title | On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 |
| title_full | On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 |
| title_fullStr | On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 |
| title_full_unstemmed | On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 |
| title_short | On Marx and accounting: An empirical study of the transformation of values into prices of production in the Brazilian contemporary economy, 2010-2022 |
| title_sort | on marx and accounting an empirical study of the transformation of values into prices of production in the brazilian contemporary economy 2010 2022 |
| topic | Competition Brazilian economy Marx Accounting |
| url | https://rosa.uniroma1.it/rosa04/psl_quarterly_review/article/view/18316 |
| work_keys_str_mv | AT leonardoseguramoraes onmarxandaccountinganempiricalstudyofthetransformationofvaluesintopricesofproductioninthebraziliancontemporaryeconomy20102022 AT raqueldeazevedo onmarxandaccountinganempiricalstudyofthetransformationofvaluesintopricesofproductioninthebraziliancontemporaryeconomy20102022 |