I cannot endorse Donleavy’s conclusion that “fair value” accounting is derived from the eighteen-century economic thinkers: Anne Robert Turgot; Richard Cantillon; and Adam Smith. In his well-written study, Donleavy seems to misperceive fair value accounting as the reporting of accounting...

Chapter 1: Introduction -- Section 1: The Concept of Fetishism -- Chapter 2: The Origins of the Term in Marx’s Writings -- Chapter 3: The Development of the Concept over Time -- Chapter 4: Fetishism: a Preliminary Exegesis -- Section 2: The Ontology of Fetishism -- Chapter 5: Fetishism of...