Accounting, Capitalism and the Revealed Religions

A Study of Christianity, Judaism and Islam
1. Auflage 2017
ISBN: 978-3-319-32332-9
Verlag: Springer International Publishing

Buch, Englisch, 174 Seiten, HC runder Rücken kaschiert, Format (B × H): 153 mm x 216 mm, Gewicht: 3493 g

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.

Zielgruppe

Research

Autoren/Hrsg.

Joannidès de Lautour, Vassili

Fachgebiete

• Geisteswissenschaften Christentum, Christliche Theologie Christentum/Christliche Theologie Allgemein Christentum und Gesellschaft, Kirche und Politik
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Wirtschaftstheorie, Wirtschaftsphilosophie
• Geisteswissenschaften Islam & Islamische Studien Islam: Leben & Praxis
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Geisteswissenschaften Jüdische Studien Jüdische Studien Jüdische Studien: Leben & Praxis, Soziale Aspekte

Inhaltsverzeichnis

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.

Über Autor(innen)

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.