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Marx and the question of the concerted plan : a brief retrospective The article proposes a broadbrush rehearsal of the controversy of a socialist accounting, that is, the hypothesis of a method of rational accounting proper to a communitarian economy, which opposed socialists and liberals in the 1920s. The aim is to show that (1) the terms of this somewhat arcane controversy hinge on certain assertions by Marx, in particular regarding the modes of association in the future ; (2) that the debate which, contrary to superficial impressions, is not dead, cannot be formulated without also addressing the question of property. The article’s brief review of the liberal case in the debate enables us to shed light on the Marxian representations of a communitarian association.