Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality. (2018)

• Record Type: Journal Article
• Authors: Vicencio, Eduardo Rivera
• Is Part Of: International journal of critical accounting. Volume 10:Number 5(2018)
• Page Start: 394
• Page End: 425
• Publication Date: 2018
• Subjects: primitive accumulation -- capitalist spirit -- transition of feudalism to capitalism -- capitalist governmentality -- colonialism -- plundering -- slavery -- corruption -- speculation -- Foucault; Accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1757-9848

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.