By Anna O’Lory, 27 February 2013

Anja Kirschner and David Panos’s recent film, Ultimate Substance, influenced by Alfred Sohn-Rethel’s work, links money as the universal equivalent to forms of thought and social organisation: the quantification of activity through an abstract equivalent corresponds to abstraction in thought and scientific quantification. For us, the important consequence of this is that not only exploitation, but the imposition of accounting on social life is itself denaturalised. Money is not critiqued for not corresponding to value in a precise enough way. It is critiqued precisely for being what it is: a universal equivalent that mediates exchange and, simultaneously, a form of value.

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