Capital and Capitalism

Capitalism is an economic system where almost all production and trade activities are organised by enterprises whose purpose is to maximise the return on the capital that has been invested in them. Economists, however, have almost universally defined capital in a way that makes it impossible for the...

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Prif Awdur: Braun, Eduard
Fformat: Online
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Cyhoeddwyd: Taylor & Francis 2026
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Mynediad Ar-lein:https://library.oapen.org/handle/20.500.12657/111104
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author Braun, Eduard
author_browse Braun, Eduard
author_facet Braun, Eduard
author_sort Braun, Eduard
collection Directory of Open Access Books
description Capitalism is an economic system where almost all production and trade activities are organised by enterprises whose purpose is to maximise the return on the capital that has been invested in them. Economists, however, have almost universally defined capital in a way that makes it impossible for them to analyse important practical and societal aspects of the economic calculations of capital-based enterprises in capitalism. In contrast, this book develops a theory of capital that is, at the same time, a theory of capitalism. Based on the definition of capital provided by the Historical and Institutional Schools, and later developed by Carl Menger and Ludwig von Mises, the theory of capital in this book takes account of the term “capital” as understood and used in actual business life. A theory of capital that is successful in explaining the rationale of economic calculations of profit-oriented enterprises in the market economy will necessarily also explain how the societal production process is organised in capitalism. Starting from the positive analysis of capital and capitalism, the book discusses the fair value and shareholder value revolutions of recent decades. These approaches, sometimes summarised under the label of “value-orientation,” have introduced theoretical neoclassical equilibrium concepts into the practice of enterprises in capitalism. The book argues that this has led to paradoxical and unsustainable results. It does not make sense to reform the institutions of economic calculation on the basis of a theory that does not, in any significant way, deal with these institutions. The book will be of great interest to readers in the areas of Austrian economics, institutional economics, history of economic thought, varieties of capitalism, and financial accounting.
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spelling doab-20.500.12854ir-1738672026-03-19T14:22:37Z Capital and Capitalism Braun, Eduard Capital Capitalism Austrian economics Menger Von Mises Institutional economics Evolutionary economics Varieties of capitalism Shareholder value thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCZ Economic history thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCA Economic theory and philosophy Capitalism is an economic system where almost all production and trade activities are organised by enterprises whose purpose is to maximise the return on the capital that has been invested in them. Economists, however, have almost universally defined capital in a way that makes it impossible for them to analyse important practical and societal aspects of the economic calculations of capital-based enterprises in capitalism. In contrast, this book develops a theory of capital that is, at the same time, a theory of capitalism. Based on the definition of capital provided by the Historical and Institutional Schools, and later developed by Carl Menger and Ludwig von Mises, the theory of capital in this book takes account of the term “capital” as understood and used in actual business life. A theory of capital that is successful in explaining the rationale of economic calculations of profit-oriented enterprises in the market economy will necessarily also explain how the societal production process is organised in capitalism. Starting from the positive analysis of capital and capitalism, the book discusses the fair value and shareholder value revolutions of recent decades. These approaches, sometimes summarised under the label of “value-orientation,” have introduced theoretical neoclassical equilibrium concepts into the practice of enterprises in capitalism. The book argues that this has led to paradoxical and unsustainable results. It does not make sense to reform the institutions of economic calculation on the basis of a theory that does not, in any significant way, deal with these institutions. The book will be of great interest to readers in the areas of Austrian economics, institutional economics, history of economic thought, varieties of capitalism, and financial accounting. 2026-03-19T14:22:36Z 2026-03-19T14:22:36Z 2026-03-02T18:18:01Z 2026 book https://library.oapen.org/handle/20.500.12657/111104 9781040530511 9781003501046 9781040682944 https://directory.doabooks.org/handle/20.500.12854/173867 eng Routledge Frontiers of Political Economy open access image/jpeg n/a https://library.oapen.org/bitstream/20.500.12657/111104/1/9781040530511.pdf Taylor & Francis Routledge 10.4324/9781003501046 10.4324/9781003501046 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 9781040530511 9781003501046 9781040682944 Routledge 172 Oxford open access
spellingShingle Capital
Capitalism
Austrian economics
Menger
Von Mises
Institutional economics
Evolutionary economics
Varieties of capitalism
Shareholder value
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCZ Economic history
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCA Economic theory and philosophy
Braun, Eduard
Capital and Capitalism
title Capital and Capitalism
title_full Capital and Capitalism
title_fullStr Capital and Capitalism
title_full_unstemmed Capital and Capitalism
title_short Capital and Capitalism
title_sort capital and capitalism
topic Capital
Capitalism
Austrian economics
Menger
Von Mises
Institutional economics
Evolutionary economics
Varieties of capitalism
Shareholder value
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCZ Economic history
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCA Economic theory and philosophy
topic_facet Capital
Capitalism
Austrian economics
Menger
Von Mises
Institutional economics
Evolutionary economics
Varieties of capitalism
Shareholder value
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCZ Economic history
thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCA Economic theory and philosophy
url https://library.oapen.org/handle/20.500.12657/111104
work_keys_str_mv AT brauneduard capitalandcapitalism