By Vassili Joannidès de Lautour

ISBN-10: 3319323326

ISBN-13: 9783319323329

ISBN-10: 3319323334

ISBN-13: 9783319323336

This ebook analyses the bearing of worldwide monotheistic faiths in the direction of the philosophy and perform of list holding and accounting all through heritage. the writer deals a finished dialogue of the literal and figurative methods of taking account and ascribing responsibility that hyperlink religions equivalent to Christianity, Judaism and Islam. Chapters deal with theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate practicing religions. This publication first highlights how the 4 monotheisms have considered and included accounting traditionally, after which seems ahead to the accounting debates, applied sciences and traditions in today’s global that derive from those non secular customs. Drawing seriously at the writings of Max Weber and Werner Sombart, the writer demonstrates that accounting and capitalism have spiritual roots some distance past the Protestant ethic.

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Extra info for Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam

Sample text

The absence of redemption and of self-justification in Roman Catholicism forced the self to pay back unto death. At the same time, missionaries got new people converted. The same rules have applied to newly converted people. 4 These indulgences, whether granted for a single benefice or several […] always cite a specific sum of money (Hallman 1985, p. 44). These perpetual rents allowed that the Church acquired properties. These were then managed in order to generate additional income. Monies were perpetually reinvested in properties, and so forth.

2000b). The history of accounting and the transition to capitalism in England. Part two: Evidence. Accounting Organizations and Society, 25(4–5), 327–381. Bryer, R. A. (1993). Double-entry bookkeeping and the birth of capitalism: Accounting for the commercial revolution in medieval Northern Italy. Critical Perspectives on Accounting, 4(2), 113–140. Carruthers, B. , & Espeland, W. N. (1991). Accounting for rationality: Double-entry bookkeeping and the rhetoric of economic rationality. The American Journal of Sociology, 97(1), 31–69.

In Islam, the strongest distortion stems from future arrangements. In brief, Islam has developed cash trade. The price is paid when the item is delivered; wages are paid when work is completed. For the same reasons, interest is prohibited, insofar as it enriches the creditor at the expense of the debtor. The creditor accumulates capital, although he is idle. Accordingly, society is morally and socially indebted to him in no way (Rodinson 1966). Wealthier people are responsible for the community.

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Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam by Vassili Joannidès de Lautour


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