Technology is not the only way in which ideologies can manifest themselves. Even mathematics can serve as a convenient vehicle to convey an ideology. In Economics, one employs mathematics to study economic performance, create statistics modelling past and future prospects for national economies, and forward reasonable arguments about its overall living standards. In Public Finance, it is to justify a budget, make changes to an existing one, and advocate for the introduction or elimination of domestic and foreign taxation policies. In Accounting, it is to record, process and track the movements of units of currency between persons, organizations, government bodies, financial systems, and nations.
For Political Science, mathematics is the primary means by which a political scientist gauge national life where quantitative analysis must corroborate their qualitative arguments. The right set of equations could enable one to provide statistical information outlining a variety of topics such as determining the extent of political participation, economic productivity, how well a nation could marshal its armed forces at a moment’s notice, and how financial institutions react to implementations of national policies. Liberal Capitalist ideology has spent the 20th century trying to refine its mathematical models and concepts to suit its qualitative ideological aims. Key formulas like the GDP (Gross Domestic Product) and CPI (Consumer Price Index) are two notable ones. There are Political Rankings and Indices that model the proximity to which a developing country is close to realizing a Liberal Capitalist Parliamentary Democracy. And then there are accounting practices that enable a trained accountant to determine how much Kapital and Schuld is being created by someone or a group of persons within an allotted timeframe.
Non-Liberal Conservatives, Nationalists, Socialists, Traditionalists, Environmentalists, Catholic Ultramontanes, Militarists, Authoritarians, and Anarchs have been forced to play by the mathematical concepts set forth by the Liberal Capitalists. This has prevented them and the adherents of countless other non-Liberal ideologies from positing any proposals suited to their ideological aims. More importantly, anyone who tries to apply the Work-Standard will find out that attempts were made on my point to develop a series of formulas and equations specifically tailored to the interplay between Arbeit and Geld. As I had written repeatedly throughout The Work-Standard and The Third Place, the interplay between Arbeit and Geld functions distinctly from those that govern Kapital and Schuld. This is made possible by accounting practices that the Liberal Capitalists have employed for themselves and the apparent absence of one for adherents from ideologies compatible with the Work-Standard. Most Liberal Capitalist conceptions of accounting practices fall under the designation “Generally Accepted Accounting Principles (GAAP).”
The need for Socialistic accounting standards cannot be overstated. Socialists and everyone else who is not a Liberal Capitalist lacked the necessary accounting standards required to govern their own nations. During the Cold War, the Soviet Union and the Eastern Bloc countries relied on their own accounting standards based on Marxist-Leninist principles known as Material Product System (MPS). MPS was designed as the Marxist-Leninist analogue to the Liberal Capitalist United Nations System of National Accounts (UNSNA). Both MPS and UNSNA were implemented during the Cold War to provide accountants, economic planners, economists, and political scientists with accounting techniques to model the economic activities of their nations and compare them against those of other nations. Instead of using “Gross Domestic Product (GDP),” the Soviets and Eastern Bloc rely on the “Net Material Product (NMP).”
MPS was abandoned after the dissolution of the CMEA/Warsaw Pact countries and the Soviet Union. It was meant to be used in conjunction with Soviet-Type Economic Planning. Today’s remaining Socialist nations do not employ MPS, instead relying on the UNSNA. Even Maoist Chinese accounting methods have been replaced by the Liberal Capitalist version.
My efforts to articulate the Work-Standard have yielded many successes over the past two years. In the months since the publishing and dissemination of The Third Place, I have put all further research of the Work-Standard on hiatus between October 2022 and January 2023 to start planning for the creation of an accounting standard for the Work-Standard. The First and Second Editions of The Work-Standard featured basic conceptual formulas and equations to convey the Work-Standard itself mathematically and quantitatively. One will notice that, apart from the most basic equation employed by the Work-Standard, the TPP equation, The Third Place does not address the accounting and financial areas covered in The Work-Standard. The hiatus has enabled me to begin the development of accounting standards required to process, track, record and transmit Arbeit and Geld under the Work-Standard. I had adopted the designation “Nationally Socialized Accounting Practices (NSAPs)” to refer to the Work-Standard’s accounting standards and its methodology.
The purpose of this Treatise is two-fold: provide an historical overview of the accounting standards and financial practices of Neoliberalism and the Socialisms and outline the alternative versions employed by the Work-Standard. Familiar concepts and ideas discussed in The Work-Standard and The Third Place will be revisited and recurring equations and formulas slightly revised. The overarching goal is to provide a straightforward, accurate model for the average layman as well as political scientists, economists, accountants, economic planners, and government bureaucrats and officials to mathematically track the economic life of their Socialist Nation under the Work-Standard.
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