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By Vassili Joannidès de Lautour

This booklet analyses the bearing of world monotheistic faiths in the direction of the philosophy and perform of checklist holding and accounting all through historical past. the writer bargains a entire dialogue of the literal and figurative procedures of taking account and ascribing responsibility that hyperlink religions resembling Christianity, Judaism and Islam. Chapters tackle theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate training religions. This booklet first highlights how the 4 monotheisms have considered and included accounting traditionally, after which appears ahead to the accounting debates, applied sciences and traditions in today’s international 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 a ways past the Protestant ethic.

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

Example text

4 See Genesis 3: 1–13. 3 The Book as the Spirits of Accounting 39 At best, they are saved; at worst, they go to Purgatory in lieu of Hell (Pascal 1670). Considered sinners in nature, believers are expected to be justified through confession of sins and subsequent repentance (Saint Augustin 1637). Rules driving justification were based on the notion of a path to God (Pascal 1670) consisting of seven sacraments, each of them characterising a stage in Christian life (Case 1907; Christie 1918; Panofsky 1951).

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Paris: La Découverte. , & Chiapello, E. (2006). The new spirit of capitalism. London: Verso. Bryer, R. (2000a). The history of accounting and the transition to capitalism in England. Part one: Theory. Accounting Organizations and Society, 25(2), 131–162. 30 Accounting, Capitalism and the Revealed Religions Bryer, R. (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.

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