By Vassili Joannidès de Lautour
This e-book analyses the bearing of world monotheistic faiths in the direction of the philosophy and perform of checklist preserving and accounting all through heritage. the writer bargains a entire dialogue of the literal and figurative tactics of taking account and ascribing responsibility that hyperlink religions reminiscent of Christianity, Judaism and Islam. Chapters tackle theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate working towards religions. This ebook 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 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 non secular roots a long way past the Protestant ethic.
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Additional resources for Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam
120–140). Paris: Garnier-Flammarion. Pascal, B. (1670). Pensées. Paris: Garnier-Flammarion. Quattrone, P. (2004). Accounting for god: Accounting and accountability practices in the society of Jesus (Italy, XVI-XVII centuries). Accounting Organizations and Society, 29(7), 647–683. Quattrone, P. (2009). Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting Organizations and Society, 34(1), 85–118. 50 Accounting, Capitalism and the Revealed Religions Rodinson, M.
When the believer passes away, he or she stands trial before Allah, Who appraises the consistency of conduct with the Sharia. Remarkably, judgement day in Islam is called the ‘Day of Accounts’, on which the deceased person introduces to the Lord the biographic accounts he or she has kept. If accounts are consistent with prescriptions from the Sharia, the person will be declared just and sent to Paradise. On the contrary, if the person is declared unjust, as retribution in the next life they will be sent to Hell.
Accordingly, their spirit has evolved alongside the development of the three monotheisms. The second conclusion appears as a corollary of the former. The spirit of capitalism and double-entry bookkeeping is not the sole possession of Protestantism. The double heuristics of double-entry bookkeeping has consisted of moralising trade relationships and of managing God’s blessings. Therefore, the spirit of double-entry bookkeeping has been manifested not in just a single religion but in the three monotheisms.