Article: Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality Journal: International Journal of Critical Accounting (IJCA) 2018 Vol.10 No.5 pp.394 - 425 Abstract: The contribution of this work is to describe the conformation of the primitive accumulation, taking as a central theme the capitalist spirit. In this way, different characteristics of the dominant discourse on the capitalist spirit are addressed, as well as institutions to which some authors attribute a fundamental importance in the development of capitalism. In this process of description, manifestations of power relations are incorporated, which help to partially break down what Foucault calls capitalist governmentality, from a critical economic perspective. In this work, the conformation of primitive accumulation is treated as part of the conformation of capitalist governmentality. This is how, through the characteristics and institutions of the capitalist spirit and with the support of economic and historical aspects, one finds the real institutionalised elements of the origin of capitalism and primitive accumulation such as dispossession, slavery, corruption, speculation and the perpetuation of social differences. Inderscience Publishers - linking academia, business and industry through research

Title: Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality

Authors: Eduardo Rivera Vicencio

Addresses: Faculty of Economy and Business, Autonomous University of Barcelona, UAB Campus Building B, 08193 Bellaterra, Cerdanyola del Vallès, Barcelona, Spain

Abstract: The contribution of this work is to describe the conformation of the primitive accumulation, taking as a central theme the capitalist spirit. In this way, different characteristics of the dominant discourse on the capitalist spirit are addressed, as well as institutions to which some authors attribute a fundamental importance in the development of capitalism. In this process of description, manifestations of power relations are incorporated, which help to partially break down what Foucault calls capitalist governmentality, from a critical economic perspective. In this work, the conformation of primitive accumulation is treated as part of the conformation of capitalist governmentality. This is how, through the characteristics and institutions of the capitalist spirit and with the support of economic and historical aspects, one finds the real institutionalised elements of the origin of capitalism and primitive accumulation such as dispossession, slavery, corruption, speculation and the perpetuation of social differences.

Keywords: primitive accumulation; capitalist spirit; transition of feudalism to capitalism; capitalist governmentality; colonialism; plundering; slavery; corruption; speculation; Foucault.

DOI: 10.1504/IJCA.2018.096783

International Journal of Critical Accounting, 2018 Vol.10 No.5, pp.394 - 425

Received: 26 May 2018
Accepted: 10 Sep 2018
Published online: 10 Dec 2018 *

Title: Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality

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