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Here Marx's philosophy is dissected from the angle of bourgeois capitalism which he, Marx, sought to overcome. His social, political and economic ideas are criticised. Although it is noted that Marx wanted to ameliorate human suffering, the result turned out to be Utopian, contrary to his own intentions. Contrary to Marx, it is individualism that makes the best sense and capitalism that holds out the best hope for coping with most of the problems he sought to solve. Marx's philosophy is alluring but flawed at a very basic level, namely, where it denies the individuality of each person and treats humanity as “an organic body”. Capitalism, while by no means out to guarantee a perfect society, is the best setting for the realisation of the diverse but often equally noble human goals of its membership.

Purpose – There has been very little development of the capacity of dialectical logic during the last hundred years or so, while the capacity of post-Cartesian analytical logics has expanded greatly in response to efforts to understand more and more complex theoretical and empirical problems, though still within the limits of analytical strictures such as externality of relations and the principle of the excluded middle. This chapter pursues relative lines of development in analytical and dialectical logic.

Design/methodology/approach – After presenting as background a congeries of personal experiences, reflections, and reviews, the chapter addresses some of the lessons relating to the neglect of dialectical logic (e.g., the notion of contradiction as error, and the idealization that is condition to it), in order to work toward some clarifications, developments, and challenges of dialectical logic (past, present, and future). Along the way providing comparisons with analytical logic, the emphasis will be on the contributions of several theorists, including Adorno, Marx, and Habermas.

Findings – Some illustrations of under- and undeveloped capacity are proposed with regard to dialectical-conceptual formations of identity/difference relations, unity of opposites, and quality/quantity relations, as well as contradiction as condition and as consequence of processes wherein various realities are produced. A number of challenges are outlined, with an invitation to scholars to pursue better development of the power of dialectical logic.

Research limitations/implications – An unduly defensive posture against perceived threats from both analytics and empirics (experiences of world) has surely been part of the obstacle to advancing dialectical logic, though one should not underestimate the resistances stemming from poor institutional-disciplinary support for the risk-taking activities required for innovation and development.

Originality/value – Dialectical logic is important to investigations of process dynamics in a number of ways, most especially insofar as contradiction is a major driver of processes, in particular processes that tend to follow trajectories that from the perspective of analytical logic are unexpected and/or illogical; for dialectical logic takes the event of contradiction as not merely indicative of error in the process of propositional reasoning but instead or also as an outcome of specifiable sequences of structurally conditioned behaviors, actions, and chains of effects at supra-individual levels of the production of realities.

This chapter undertakes one re-evaluation of Louis Althusser’s philosophical legacy for modern Marxism. While Althusser self-consciously undertook to defend the scientific character of Marxism and so permanently establish it on a firm footing, many of his closest followers eventually exited the Marxian paradigm for a post-structuralism post-Marxism. We will argue that this development was rooted in Althusser’s initial procedure as he attempted to ground Marxism’s scientificity in an epistemological argument whose main referent was Marxism itself. This initiated a circularity which was ultimately to prove fatal to Althusser’s project. Less remarked upon, however, is a further legacy of the Althusserian oeuvre, the critical realist conception of Marxism initiated by Roy Bhaskar. Bhaskar found part of his inspiration in Althusser’s successful posing of the question of Marx’s science. On the one hand, Althusser’s work can legitimately be seen as a bridge into the post-modern challenge to Marxism. On the other hand, it can be seen as clearing the ground and establishing some of the foundation for critical realism’s successful recuperation of the scientific character of Marxism.

The purpose of this paper is to explore the core meaning of critical research.

It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)

Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).

To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.

Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.

Wang has focused on the relationship between Das Kapital and the political economy in the broad sense. Numerous ideas covering the political economy in the broad sense are involved in the overall structure of Das Kapital, methodology of historical materialism and analyses of the historical fate of capitalist system. The paper aims to discuss these issues.

In broad outline, the Asiatic, ancient, feudal and modern bourgeois modes of production may be designated as epochs, marking progress in the economic development of society (Wang, 2007b). Historical materialism provides a new, scientific and objective explanation for understanding the dialectical development laws of society. It is crucial for constructing the theoretical system of a political economy in the broad sense. It could be said that it is the key to solving the puzzle of the historical course of social development.

Today, economic relations between the world’s top two economies have merged with each other. How can two countries with different systems trade with each other so well? These questions can no longer be answered with traditionally narrow political economic theory. The authors have to seek these answers from the perspective of a political economy in the broad sense.

Numerous ideas covering the political economy in the broad sense are involved in the overall structure of Das Kapital, methodology of historical materialism, and analyses of the historical fate of capitalist system.

The article questions what is meant by the term critical theory and discusses some common misconceptions that have arisen about the meaning of this term. The dialectic logic that was championed by the group of scholars collectively known as the Frankfurt School is outlined and a number of implications for the field of organization and behaviour are discussed.

The purpose of this article is to provide an overview of the usage of the word critical in the social sciences, to review how being critical is a process through which criticism is a positive act, and to highlight the relevance of such a perspective in relation to international business.

International business is viewed through the critical optic of the work of a group of scholars, collectively known as the Frankfurt School. Critical logic is shown to be a “destructive” and “disrobing” act to reveal buried presuppositions. It is argued that a form of negation occurs that carries an important reflective function through a modality of estrangement – it is destructive, but the destruction is revealed to re‐emerge in a positive act.

The term critical is revealed as a constructive processual activity. The pretentious nature of positivism that seems to pervade thinking in international business is disrobed as being some kind of science and instead revealed to be a discourse firmly in the realm of values.

A paper that is among few that rigorously interrogates the meaning of being critical in relation to international business.

In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, comprehensively summarize China's practical experiences in economic development, strengthen research on capital issues, construct theories of socialist political economy with Chinese characteristics regarding capital and provide scientific theoretical guidance for further promoting the positive role of various types of capital while preventing and overcoming their negative effects, which is a major theoretical issue and a glorious task for the theoretical and economic circles in China.

From the perspective of Marx's theory on capital and historical development, modern capital represents the organizational mode of socialized mass production and market economy. It serves as both the economic foundation of bourgeois society and a tool for socialist economic development.

The market economy represents an inevitable historical stage and form of socialist economic development, necessitating the adoption of capital as an organizational form within socialist economies.

The utilization of capital to advance a socialist economy is a remarkable achievement by the CPC and Chinese people, representing a significant innovation in both theory and practice. The role of capital is inherently dual under any social condition. In the context of a socialist system, capital can play a positive role effectively, and its behavior can be guided and regulated correctly to curb its negative or even destructive impact.

This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It aims at distinguishing SED levels by comparing local and foreign companies operating in the oil sector.

The paper analyses annual reports through content analysis. SED extent and type are measured by the number of sentences. SEDs are further classified into three subcategories according to whether they are negative, neutral or positive disclosures and then their proportions are compared through descriptive analysis. To better understand SED differences, the Kruskal–Wallis and Mann–Whitney–Wilcoxon tests are used.

Local companies are found to provide more content and a wider variety of SED than foreign companies. The majority of the total SEDs in both local and foreign companies are positive with very little evidence of negative news.

The measurement of SEDs focuses on only annual reports, without consideration of other disclosure media such as standalone reports and corporate websites. SEDs are assumed to be voluntary for the companies and they may choose not to disclose any information in annual reports, as there are no regulations or disclosure guidelines in Nigeria to be followed.

The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in SED between local and foreign oil companies. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of SED.