ARCHEL DOMENCH, Pablo    GOMEZ VILLEGAS, Mauricio. The Crisis Of Accounting Valuation In Cognitive Capitalism. []. , 24, 52, pp.103-116. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v24n52.42526.

Abstract: The decline in Fordism as the principal form of regulating economic production has seen the rise of other models in which immaterial labor constitutes one of the principal sources of value creation. One of the most important challenges facing the accounting community is the reliable measure of value and of the results of business activity. The universal adoption of the IASB model, which privileges fair value as the preferred criterion of valuation, is interpreted as a further step towards accounting for the expropriation and privatization of the value produced by immaterial labor, equivalent to the concept of the common. Guided by the theoretical constructs of Lazzarato and Negri (1997) and Hardt and Negri (2000 and 2004), the research identifies two kinds of cause (internal and external to accounting) that explain the difficulties in measuring value accruing from immaterial labor in the era of cognitive capitalism. Thus, the conventional criteria of accounting valuation (historical cost and fair value), which emerged in earlier phases of the history of capitalism, prove inadequate to the challenge of capturing and representing the value of immaterial production.

: Accounting valuation; immaterial labor; intellectual capital; cognitive capitalism and accounting; critical accounting.

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