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 background. the writer deals a finished dialogue of the literal and figurative procedures of taking account and ascribing responsibility that hyperlink religions equivalent to Christianity, Judaism and Islam. Chapters handle theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate practicing religions. This booklet first highlights how the 4 monotheisms have seen and included accounting traditionally, after which seems ahead to the accounting debates, applied sciences and traditions in today’s international that derive from those spiritual 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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Extra resources for Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam
Thomson, W. (1950b). Free will and predestination in early Islam II. The Muslim World, 40(4), 276–287. M. (2001). Paper prohets: an autocritique, The British Accounting Review, 33(1), 77–89. Tinker, A. M. (2004). The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative sciences. Accounting Auditing and Accountability Journal, 17(3), 442–475. -P. (2002). Initiation à Saint Thomas d’Aquin. Paris: Cerf. Torrey, C. (1967). The Jewish foundation of Islam. Ktav Publishing Inc.
38 Accounting, Capitalism and the Revealed Religions Fig. 1 Accounting for the law in Judaism 2 Accounting for Original Sin in Roman Catholicism In Christian theologies, it is commonplace to consider God revealed to the world through Trinity: the Father, Jesus and the Holy Spirit. In Aquinas’ theology, God is beyond essence and understanding. 4 Therefore, Christian theologies agree that clergy is the sole group qualiﬁed to approach God and should intercede between Him and believers. The very ﬁrst intermediary was Jesus, sent to clean mankind’s sins (Cohen 1980; Harrison 2002; Norman 1997; Torrell 2002).
A. (1991). Business and accounting ethics in Islam. London: Continuum International Publishing. Hallman, B. (1985). Italian cardinals, reform and the church as property. Los Angeles: University of California Press. Harrison, P. (2002). Original Sin and the problem of knowledge in early modern Europe. Journal of History of Ideas, 63(2), 239–259. Hoskin, K. , & Macve, R. H. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting Organizations and Society, 11(2), 105–136.