Accounting, Capitalism and the Revealed Religions

This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link religions such as Christianity, Judaism and Islam. Chapters address theology and accounting in tandem with social behaviours to demonstrate how auditing and calculating customs permeate practising religions. This book first highlights how the four monotheisms have viewed and incorporated accounting historically, and then looks forward to the accounting debates, technologies and traditions in today's world that derive from these religious customs. Drawing heavily on the writings of Max Weber and Werner Sombart, the author demonstrates that accounting and capitalism have religious roots far beyond the Protestant ethic.

Provides a comprehensive, comparative discussion of accounting and record keeping within a religious context Offers insight into the ways in which three rich religious traditions have embraced accounting practices historically Features a contemporary case study that shows how traditions and technologies in the modern world have been shaped by religious accounting

Autorentext

Dr Vassili Joannidès de Lautour is an Associate Professor of Management Control at Grenoble École de Management, France, and at Queensland University of Technology, Australia. His research interests and publications focus on the religious foundations of contemporary accounting technologies and practices. His work has been published in journals including Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal. He is also an Associate Editor of the Journal of Accounting & Organizational Change and a board member of several other journals.

Inhalt

Chapter 1) The Book and the Spirits of Capitalism.- Chapter 2) The Book as the Spirits of Accounting.- Chapter 3) Religions and Contemporary Accounting Issues.- Chapter 4) A Review of the Literature.- Chapter 5) An Example: The Salvation Army.