This paper will analyze the nature of the rupture which corresponds to the transition from fordism to post-fordism, and define the mechanisms which characterize the actual capitalism.
In a firs part, from a Marxian point of view, I ?ll show how the limits of the commodity form may explain the development of immaterial activities and the limits of labor value theory. In a second part, I will show the specificities of �immaterial� capitalism , and the way the value creation and appropriation changed today. I ?ll demonstrate how, below different forms, the mercantile logic extends to other social activities. The system is characterized by the private appropriation of knowledge , but the production of this knowledge is highly socialized. So, the system continues being a capitalist one, below new historical forms
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