It is commonplace to say that criminals pay their debt to society by spending time in prison, but what is a “debt to society”? How is crime understood as a debt? How has time become the equivalent for crime? And how does criminal debt relate to the kind of debt held by consumers and university students?
In __Debt to Society__, Miranda Joseph explores modes of accounting as they are used to create, sustain, or transform social relations. Envisioning accounting broadly to include financial accounting, managerial accounting of costs and performance, and the calculation of “debts to society” owed by criminals, Joseph argues that accounting technologies have a powerful effect on social dynamics by attributing credits and debts. From sovereign bonds and securitized credit card debt to student debt and mortgages, there is no doubt that debt and accounting structure our lives.
Exploring central components of neoliberalism (and neoliberalism in crisis) from incarceration to personal finance and university management, __Debt to Society__ exposes the uneven distribution of accountability within our society. Joseph demonstrates how ubiquitous the forces of accounting have become in shaping all aspects of our lives, proposing that we appropriate accounting and offer alternative accounts to turn the present toward a more widely shared well-being.

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Joseph, Miranda

e-flux

United States, United States of America

Minneapolis [u.a, 2014

Minneapolis, MN, 2014

3rd ed., PS, 2014

Sep 01, 2014

0

lg1399245

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Source title: Debt to Society: Accounting for Life under Capitalism

It is commonplace to say that criminals pay their debt to society by spending time in prison, but what is a “debt to society”? How is crime understood as a debt? How has time become the equivalent for crime? And how does criminal debt relate to the kind of debt held by consumers and university students?
In Debt to Society , Miranda Joseph explores modes of accounting as they are used to create, sustain, or transform social relations. Envisioning accounting broadly to include financial accounting, managerial accounting of costs and performance, and the calculation of “debts to society” owed by criminals, Joseph argues that accounting technologies have a powerful effect on social dynamics by attributing credits and debts. From sovereign bonds and securitized credit card debt to student debt and mortgages, there is no doubt that debt and accounting structure our lives.
Exploring central components of neoliberalism (and neoliberalism in crisis) from incarceration to personal finance and university management, Debt to Society exposes the uneven distribution of accountability within our society. Joseph demonstrates how ubiquitous the forces of accounting have become in shaping all aspects of our lives, proposing that we appropriate accounting and offer alternative accounts to turn the present toward a more widely shared well-being.
Review
" Debt to Society provides an innovative and ambitious scholarly intervention across a wide swath of fields, with much fresh thinking and provocative reframing in every one. Miranda Joseph analyzes the diverse and conflicted neoliberal norm of entrepreneurial subjectivity, searching for and illuminating its possible breaking points." —Lisa Duggan, New York University
"I’ve been distressed by the increasing focus on debt as a central instrument of social control. Miranda Joseph offers a much richer reading of how debt is embedded in a larger system of social control via accounting. But this is no screed against accounting—it is instead a guide to thinking about how we use statistics and other forms of abstraction, and how we might rethink the practice to produce a better world. I learned a lot from it." —Doug Henwood editor, Left Business Observer
About the Author
Miranda Joseph is professor of gender and women’s studies at the University of Arizona. She is author of Against the Romance of Community (Minnesota, 2002).
Cover 1
CONTENTS 8
INTRODUCTION: Modes of Accounting 10
1 Accounting for Debt: Toward a Methodology of Critical Abstraction 24
2 Accounting for Justice: Beyond Liberal Calculations of Debt and Crime 52
3 Accounting for Time: The Entrepreneurial Subject in Crisis 84
4 Accounting for Gender: Norms and Pathologies of Personal Finance 114
5 Accounting for Interdisciplinarity: Contesting Value in the Academy 142
Acknowledgments 174
Notes 178
Bibliography 194
Index 212
A 212
B 214
C 215
D 219
E 220
F 221
G 223
H 224
I 225
J 226
K 227
L 227
M 228
N 230
O 231
P 231
Q 233
R 233
S 235
T 238
U 239
V 239
W 240
X 241
Y 241
Z 241

It Is Commonplace To Say That Criminals Pay Their Debt To Society By Spending Time In Prison, But What Is A Debt To Society? How Is Crime Understood As A Debt? How Has Time Become The Equivalent For Crime? And How Does Criminal Debt Relate To The Kind Of Debt Held By Consumers And University Students? In Debt To Society, Miranda Joseph Explores Modes Of Accounting As They Are Used To Create, Sustain, Or Transform Social Relations. Envisioning Accounting Broadly To Include Financial Accounting, Managerial Accounting Of Costs And Performance, And The Calculation Of Debts To Society Owed By Criminals, Joseph Argues That Accounting Technologies Have A Powerful Effect On Social Dynamics By Attributing Credits And Debts. Accounting For Debt: Toward A Methodology Of Critical Abstraction -- Accounting For Justice: Beyond Liberal Calculations Of Debt And Crime -- Accounting For Time: The Entrepreneurial Subject In Crisis -- Accounting For Gender: Norms And Pathologies Of Personal Finance -- Accounting For Interdisciplinarity: Contesting Value In The Academy. Miranda Joseph. Includes Bibliographical References And Index.

2015-10-08