Accounting, Capitalism and the Revealed Religions

A Study of Christianity, Judaism and Islam

Vassili Joannidès de Lautour (Autor)

Buch | Softcover

XIII, 174 Seiten

2018 | 1. Softcover reprint of the original 1st ed. 2017
Springer International Publishing (Verlag)
978-3-319-81259-5 (ISBN)

Artikel merken

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.

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.

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.

"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)

Erscheinungsdatum	05.03.2022
Zusatzinfo	XIII, 174 p. 12 illus.
Verlagsort	Cham
Sprache	englisch
Maße	148 x 210 mm
Gewicht	2504 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Accountability • Capitalism • Catholicisim • Economic rationality • Judaism • Ontology • Protestantism • Religion and Society • Religious Law • Salvation Army • Sharia • Theological
ISBN-10	3-319-81259-9 / 3319812599
ISBN-13	978-3-319-81259-5 / 9783319812595
Zustand	Neuware