著者

中田 信正 Nobumasa Nakata 桃山学院大学経営学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.33, no.4, pp.319-355, 1992-03-01

著者

松尾 純 Jun Matsuo 桃山学院大学経済学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.50, no.3, pp.59-80, 2008-12-10

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Professor Noriko Maehata and I have been engaged in discussions concerning the understanding of the concept of "actual overproduction of capital" as contained in Karl Marx's Das Kapital Volume III. The discussion originated in Professor Maehata's criticism("'Law of the Tendency of the Rate of Profit to Fall' and 'Absolute Overproduction of Capital' - An Issue in Research on the Theory of Crisis," Economic Society of Rikkyo University(Rikkyo Keizai Gaku Kenkyu), Vol. 55, No. 1, July 2001)of my understanding of "actual overproduction of capital." I immediately responded in my paper entitled, "'Actual Overproduction of Capital' and 'Absolute Overproduction of Capital' - A Response to the Criticisms of Professor Noriko Maehata -"(St. Andrew's University Economic and Business Review, Vol. 43, No. 4, March 2002). In answer to my response, Professor Maehata published a second paper entitled, "Law of the Tendency of the Rate of Profit to Fall and Crisis - Regarding 'Actual Overproduction of Capital'"(Keizaigaku Kenkyu(Hokkaido University), Vol. 56, No. 2, November 2006). This second criticism more clearly delineated the differences in our two views. Specifically, the problems contained in Professor Maehata's understanding of "actual overproduction of capital" became very clear. The purpose of this present paper is to examine the problems in Professor Maehata's understanding of "actual overproduction of capital." In her second paper, Professor Maehata explained the mechanism of the occurrence of "actual overproduction of capital" in the form of the following causal nexus: "increased producing powers of labor → advancement of the organic composition of capital → fall in profit rate and increased mass of profit → 'concurrence among capitals("small split capitals" and "fresh branches of capital")' → rapid absorption of relative overpopulation and 'reduction' in relative overpopulation (but not its 'exhaustion')→ rise in wages → diminished degree of exploitation of labor → rapid decrease in profit rate → occurrence of 'actual overproduction of capital' → 'concurrence among capitals' → 'exhaustion' of relative overpopulation → occurrence of 'absolute overproduction of capital'." I cannot agree with Professor Maehata's explanation that "actual overproduction of capital" occurs as a result of the causal nexus: "rapid absorption of relative overpopulation → rise in wages → decrease in mass of profit → rapid decrease in profit rate." My disagreement is based on the following expositions of "actual overproduction of capital" contained in the manuscripts of Volume III of Das Kapital.(1)"Actual overproduction of capital" is the "overproduction of means of production which may serve to exploit labor at a given degree of exploitation." "A fall in the intensity of exploitation below a certain point... calls forth disturbances and stoppages in the capitalist production process, and the destruction of capital."(2)"Overproduction of capital is accompanied by more or less considerable relative overpopulation."(3)The rate of profit is lowered through the process of "increased producing powers of labor → accumulation of capital." This process simultaneously creates relative overpopulation.(4)Relative overpopulation is not employed by the surplus-capital. Even if employed, relative overpopulation would be employed at a "low degree of exploitation," which would "call forth disturbances and stoppages in the capitalist production process, and the destruction of capital." Professor Maehata makes the following argument. "Faced with a declining rate of profit, 'small split capitals' and 'fresh branches of capital' are used as capital(that is, these capitals are combined with relative overpopulation), which gives rise to 'concurrence among capitals.' In the process of 'concurrence among capitals,' overpopulation is used by capital newly trying to become independent and additions to existing capital. As a result, overpopulation is reduced." However, this is not the thinking of Marx. Marx's assertion is as follows.<" The rate of profit will fall as increased producing powers and accumulation of capital advances. However, at the same time, the mass of profit will increase. While the "increase in the mass of profit compensates for the decline in the rate of profit," this "compensation" applies "only to the total social capitals and to the big, firmly placed capitalists. The new additional capital operating independently does not enjoy any such compensating conditions. It must still win them." If they cannot "win them" through competitive struggle, these capitals become excess capital. If concurrence among capitals becomes intensified, an even greater number of "small split capitals" and "fresh branches of capital"(in other words, capital newly trying to become independent and additions to existing capital)that are unable to "exploit labor at the 'intensity of exploitation' necessary for the 'sound' and 'normal' development of the capitalist production process"(Maehata)become excess capital. At the same time, the excess population employed by excess capital will continue to increase.>

著者

坂 昌樹 Masaki BAN 桃山学院大学文学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.42, no.4, pp.155-190, 2001-03-01

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This document contains the first half of my article, "A Short History of German Kameralism." The first two chapters contained herein cover the central issue concerning German Kameralism and a history of Kameralism in terms of social sciences and education at German universities particularly in the 18th century. The third and fourth chapters, containing a bibliographic history of Kameralism and a brief summary, will appear in the next document. Friedrich List (1789-1846) criticized the English free trade theory of Adam Smith (1723-1790) in his "Das nationale System der politischen Okonomie" (1841) . List recognized that politics in the form of governmental intervention into civil society is indispensable for a developing national economy such as Germany had at that time. On the one hand, German Kameralism included the favorable tradition of political importance; on the other hand, it had to be reformed in order to evolve from feudal thought to the philosophy of modern social science as found for instance, in List's economic theory. The central issue of this work, therefore, springs from the perspective of Kameralism spanning the period from the 17th century to the modern social science era of the 19th century. Namely, the continuity and discontinuity from the former to the latter times will be indicated. In other words, this work is in preparation for more important subjects in the German history of social science, such as the "Adam Smith (Reception) Problem." A short history of Kameralism in the social sciences and education is given in my simple commentary on Edward Baumstark's (1807-89) "Kameraristische Encyclopadie" (1835) and in a list of professors and universities concerned with the institutionalization of Kameralwissen-schaften. Three areas of social science were especially involved in this institutionalization: economics, Polizei and finance. The institutionalization began in PreuBen in 1727 and spread throughout the Germanspeaking states. The kameraristischen professorships often were founded in philosophy faculties and sometimes in faculties of jurisprudence. Additionally, some medical professors held kameralwissenschaftlichen posts. This instability of kameralwissenschaftlichen positions within universities proves that the modern cognition of society was created in Germany in the 18^<th> century. Later, modern faculties of social sciences, including staatswissenschaftliche were established as a continuation of Kameralism.

著者

鈴木 幾多郎 Ikutaro Suzuki 桃山学院大学経営学部 St. Andrew's University

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.34, no.3, pp.249-284, 1992-09-01

著者

中田 信正 Nobumasa Nakata 桃山学院大学経営学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.32, no.2, pp.119-152, 1990-07-01

著者

全 在紋 Jae-moon Chun 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.44, no.3, pp.77-125, 2002-12-20

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The conclusions reached in this paper can be summarized as follows : (1) We should distinguish meta-language from object language. Our thoughts become confused and lost in a maze when the ranks of the language are confused, which is the problem that often arises when addressing linguistic significance in international accounting. In order to think clearly, the distinction between the meta-language for control (accounting standards) and that for description (language for standards and language for disclosure) must be made clear. All three meta-languages mentioned above can be designed as uniform language or as auxiliary language. (2) There is very little chance that each of the above three meta-languages will ever be transformed into a world-wide uniform language in accounting, as suggested by the failure of linguistic imperialism and the delay in the popularization of Esperanto. The meta-languages may become the international auxiliary language, at most, because language is not only a means of communication but is also at one with the culture (values) to which the language speakers belong. (3) Professor Ijiri points out that the effort to establish a world-wide uniform language should be much easier in accounting than in Esperanto because of the fundamental commonality of accounting as a language. According to him, this is because there is no difference in the fundamental structure of the recording in double-entry bookkeeping that has been adopted by most nations. However, an analysis of Ijiri's international accounting theory using Saussure's linguistics reveals that while his theory addresses the syntagmatic relation (double-entry bookkeeping) in accounting language, it does not give any consideration to the paradigmatic relation. (4) The significance of double-entry bookkeeping is overestimated not only by professor Ijiri but also by accountants in general. It is especially overestimated by many accounting researchers, both inside and outside Japan. Double-entry bookkeeping, without a doubt, is often considered one of the accounting postulates (the premises of accounting). Meanwhile, the significance of other accounting systems, such as single-entry bookkeeping, is seldom given any consideration. Both the double-entry and single-entry bookkeeping systems have merits and demerits. Nevertheless, a deep-rooted tendency to blindly advocate double-entry bookkeeping is prevalent among accountants. (5) Language is not merely a means of communication. More importantly, it determines human perception, thought, and behavior. According to Saussure's linguistics, accounting as the language of business holds not only a decisionmaking function but also an accountability function that strictly controls the perception, thought, and behavior of businessmen. However, the executive officers of the International Accounting Standards Board do not fully acknowledge this issue. (6) In recent years, accounting fraud has been severely punished in many developed countries. This fact can unmistakably be attributed to intercultural conflicts, or conflicts between the values of everyday language (benefit of the general public) and the values of accounting language (performance of the corporation). Such conflicts arise because the perception, thought, and behavior of the businessmen are strongly bound by the accounting language. In other words, corporate scandals will arise as long as there is an accounting system in the company, just as traffic accidents will occur as long as there are vehicles on the road. (7) Linguistic imperialism in International Accounting Standards (IAS) arises when companies try to seek comparability and at the same time reduce cost. We must resist such imperialism. We cannot expect IAS to be accepted as the only accounting system in all countries (IAS Only). Instead, IAS should be adopted as an additional accounting system (IAS Plus). In short, listed companies should make two kinds of financial statements, i.e., one for domestic and the other for international stakeholders, because additional costs are inevitable when companies compete in a borderless capital market. (8) Each country has its own accounting standards. The international consensus is that there needs to be common accounting standards that can be applied to companies worldwide. However, no company should be forced to adopt such common standards exclusively. After all, the effort to promote the harmonisation and convergence of various accounting standards could only benefit a selected few borderless companies. Furthermore, it is likely that such an effort would result in the diversification of accounting standards. In other words, the development of common standards may be equivalent to the creation of another new language (another new culture).