ing ▁the ▁" sp irit " ▁of ▁capital ism ▁became ▁un re li ant ▁on ▁the ▁underlying ▁religious ▁movement ▁behind ▁it , ▁leaving ▁only ▁rational ▁capital ism . ▁In ▁ess ence ▁then , ▁We ber ' s ▁" Sp irit ▁of ▁Capital ism " ▁is ▁effectively ▁and ▁more ▁broad ly ▁a ▁Spirit ▁of ▁R ational ization . ▁ ▁Re ception ▁The ▁ess ay ▁can ▁also ▁be ▁interpreted ▁as ▁one ▁of ▁We ber ' s ▁critic isms ▁of ▁Karl ▁Marx ▁and ▁his ▁theories . ▁While ▁Marx ' s ▁historical ▁material ism ▁held ▁that ▁all ▁human ▁institutions ▁– ▁including ▁religion ▁– ▁were ▁based ▁on ▁economic ▁found ations , ▁many ▁have ▁seen ▁The ▁Protest ant ▁Eth ic ▁as ▁turning ▁this ▁theory ▁on ▁its ▁head ▁by ▁imp lying ▁that ▁a ▁religious ▁movement ▁fost ered ▁capital ism , ▁not ▁the ▁other ▁way ▁around . ▁ ▁Other ▁sch ol ars ▁have ▁taken ▁a ▁more ▁nu anced ▁view ▁of ▁We ber ' s ▁argument . ▁We ber ▁states ▁in ▁the ▁closing ▁of ▁this ▁ess ay , ▁" it ▁is , ▁of ▁course , ▁not ▁my ▁aim ▁to ▁substitute ▁for ▁a ▁one - s ided ▁material istic ▁an ▁equally ▁one - s ided ▁spiritual istic ▁caus al ▁interpretation ▁of ▁culture ▁and ▁history . ▁Each ▁is ▁equally ▁possible , ▁but ▁each ▁if ▁it ▁does ▁not ▁serve ▁as ▁the ▁prepar ation , ▁but ▁as ▁the ▁conclusion ▁of ▁an ▁investigation , ▁accomplish es ▁equally ▁little ▁in ▁the ▁interest ▁of ▁historical ▁truth ." ▁We ber ' s ▁argument ▁can ▁be ▁understood ▁as ▁an ▁attempt ▁to