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Classical Marxist accounting research: A literature review and directions for future research

Elisavet Mantzari, Stewart Smyth and Sanjay Lanka

CRITICAL PERSPECTIVES ON ACCOUNTING, 2025, vol. 101, issue C

Abstract: Karl Marx continues to have a major influence on academic work, politics, and society more broadly. Within interdisciplinary and critical accounting research, classical Marxist ideas remain underdeveloped. The aim of the paper is to explore the extant classical Marxist accounting literature, with the objective to understand what has been done and what is to be done. To address this aim we selected and analysed academic work that has engaged with classical Marxist ideas, identifying which ideas have been used and their contribution to accounting research. The paper concludes by outlining future avenues for critical accounting research.

Keywords: Marx; Critical accounting; Historical materialism; Labor theory of value; Labor process; Working class; Revolutionary praxis (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235425000024

DOI: 10.1016/j.cpa.2025.102789

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