By Vassili Joannidès de Lautour
This publication analyses the bearing of worldwide monotheistic faiths in the direction of the philosophy and perform of checklist holding and accounting all through heritage. the writer deals a entire dialogue of the literal and figurative procedures of taking account and ascribing responsibility that hyperlink religions equivalent to Christianity, Judaism and Islam. Chapters deal with theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate working towards religions. This e-book 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 global 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 spiritual roots some distance past the Protestant ethic.
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Additional info for Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam
Islam is neither opposed to competitive eﬀort nor is averse to the operation of the market forces. When doing business, Muslims are to honour the principles of the Sharia, namely the imperative of social justice (Gambling and Karim 1991; Tinker 2004; Zubair 1983). This implies that market forces may not lead to undue earnings at the expense of a Muslim. Undue earnings are regarded as prices disconnected from value. In Islam, the strongest distortion stems from future arrangements. In brief, Islam has developed cash trade.
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In Islam, the believer is to account for the Sharia. Lastly, in Protestantism, the believer accounts for all blessings received from God and all paybacks for those blessings. As highlighted in this book’s introduction, accounting’s birth is coincidental to that of the book’s studied religions. As the economic and accounting literature tends to agree that giving an account is coincidental to the birth of capitalism, it seems that accounting and religion emerged alongside each other. Although such a syllogism could be critiqued, it is very useful to understand how the book has enabled the rise of a spirituality deeply grounded in what is now known as double-entry bookkeeping.
Accounting, Capitalism and the Revealed Religions: A Study of Christianity, Judaism and Islam by Vassili Joannidès de Lautour