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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.
Sommario
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.
Info autore
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.
Riassunto
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.
Testo aggiuntivo
“This is an interesting book that explores a very important topic for contemporary accounting research. It demonstrates that accounting and capitalism have religious roots, and highlights how the four main monotheistic religions viewed and incorporated accounting historically. … The book is also highly recommended for faculty members and other researchers interested in exploring accounting and religion issues. It provides a timely and highly relevant contribution to reflection and debate about religion and its organizational accountabilities.” (Tânia Menezes Montenegro, Accounting in Europe, March, 2017)
Relazione
"This is an interesting book that explores a very important topic for contemporary accounting research. It demonstrates that accounting and capitalism have religious roots, and highlights how the four main monotheistic religions viewed and incorporated accounting historically. ... The book is also highly recommended for faculty members and other researchers interested in exploring accounting and religion issues. It provides a timely and highly relevant contribution to reflection and debate about religion and its organizational accountabilities." (Tânia Menezes Montenegro, Accounting in Europe, March, 2017)
