Bogumil,
I am currently in the process of beginning work on a third Treatise, the latest addition to my articulations of the Work-Standard. It focuses on the accounting and mathematical aspects of the Work-Standard that I had drafted back in 2021. Right now, I am trying to figure out if Pan-Germanic Socialism has made any contributions to the Accounting Profession.
Apart from Liberal Capitalism, Marxism-Leninism is the only other ideology that I am aware of that had once made significant strides in applying Marxist Theory to accounting. The Soviets and Eastern Bloc countries relied on a “Material Product System (MPS),” a system of national accounts that tracked economic activity as the “Net Material Product (NMP)” in contrast to the Gross Domestic Product (GDP) of the Liberal Capitalists. I do have some reasons to doubt that National Bolshevism would advocate for MPS in the 21st century. Even countries like Cuba and DPRK have already abandoned it.
There are genuine design flaws within MPS that have compelled me to wonder if Pan-Germanic Socialism had alternative accounting techniques that could measure overall economic productivity and growth. The techniques should be applicable to the national economy and reapplied to an individual economic organization, combining measurements of both to form a syncretic description of all economic life in a nation. Fortunately, as I had found out over the past week or two, Pan-Germanic Socialism not only made its own contributions to the Accounting Profession but also the accounting methodologies of the German-speaking world in general.
The Accounting Profession within the German-speaking world emerged naturally as an outgrowth of Cameralism, which I have long suspected to be the direct historical antecedent to Socialism. While modern accounting techniques developed throughout the two World Wars, it was actually under the NSDAP that a non-Hitlerist Völkisch faction had succeeded in convincing the Hitlerists about the need to implement a standardized accounting system conducive to economic planning, autarky, and alternative conceptions of property rights, labor and taxation policies. Through the NSDAP, they were instrumental in providing a standardized accounting system to the German-speaking world. This non-Hitlerist Völkisch faction, interestingly enough, survived past 1945, reformed their accounting system to suit the paradigm of Bretton Woods around 1946-1949, and abandoned it due to the Death of Bretton Woods in the 1970s and the Neoliberal reforms of the 1980s-2000s. It is unknown if there are any living descendants. But if they are any, I would not be too surprised if they are still in business as members of the post-1945 SPD or the FDP.
The faction was responsible for the NSDAP’s implementation of four specific laws related to that system:
- Wirtschaftlichkeitserlass (Economic Efficiency Decree) of November 11, 1936.
- Buchfuehrungsrichtlinien (Accounting Guidelines) of November 11, 1937.
- Leitsaetze für die Preisermittlung aufgrund der Selbstkosten bei oeffentlichen Auftraegen (LSÖ; Guidelines for the Pricing of Public Contracts) of November 15, 1938.
- Kostenrechnungsgrundsaetze (Cost Accounting Guidelines) of January 16, 1939.
What is really interesting about this Pan-Germanic Socialist accounting system is that it was implemented around the same timeframe as the Soviet Material Product System (MPS) under Josef Stalin in the 1930s.
The formal technical terminology that the non-Hitlerist Völkisch faction chose to describe their accounting system is the “Grundsätze zur Organisation der Buchführung im Rahmen eines einheitlichen Rechnung,” which roughly translates to “Organizational Principles of Bookkeeping within a Unified Chart of Accounts.” At the moment, I am dissecting whatever mathematical equations I have found and comparing and contrasting them with the Soviets’ MPS. It goes to show that even basic mathematics can be imbued with political ideologies because accounting is actually an Artform in itself.
Signed,
-DAH
Categories: Philosophy
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