Бухгалтеризация, или Культурный код капитализма 4.0.

Research output: Chapter in Book/Report/Conference proceedingArticle in an anthologyResearch


The article is about the phenomenon of book-keepization as the basis of the capitalist rationality formation which is the key in capitalist transformation during the 19th-21st centuries. The novelty of the approach is the book-keeping is viewed not only as arithmetic phenomenon (Sombart's thesis) but also as a moral based on the accounting logic and established the new order of legality and justice in social relationship (Post-Sombart's treatment). This thesis helps us to understand capitalism not only as the mode of production or domesticate but as a discourse which emerged from the rhetorical practice based on the book-keeping as the criterion of rationality. The book-keepization is connected with the concept of the «spirit» of capitalism and book-keeping is his immutable companion despite of the fact that the «spirit» of capitalism passed three stages of development. This fact suggested the book-keeping is the cultural code of capitalism. Figurization is the technological book-keeping in the conditions of
Original languageRussian
Title of host publicationФилософская аналитика цифровой эпохи.
StatePublished - 2020
Externally publishedYes


  • accounting
  • book-keeping
  • capitalism
  • capitalism 4.0
  • culture
  • post-Fordism
  • rationality
  • Sombart
  • the spirit of capitalism
  • Weber
  • бухгалтерия
  • вебер
  • дух капитализма
  • Зомбарт
  • калькуляция
  • капитализм
  • капитализм 4.0
  • культура
  • постфордизм
  • рациональность

Cite this