By Vassili Joannidès de Lautour
This publication analyses the bearing of world monotheistic faiths in the direction of the philosophy and perform of checklist maintaining and accounting all through background. the writer bargains a complete dialogue of the literal and figurative procedures of taking account and ascribing responsibility that hyperlink religions similar to Christianity, Judaism and Islam. Chapters deal with theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate training religions. This e-book first highlights how the 4 monotheisms have considered and included accounting traditionally, after which appears ahead to the accounting debates, applied sciences and traditions in today’s international that derive from those non secular customs. Drawing seriously at the writings of Max Weber and Werner Sombart, the writer demonstrates that accounting and capitalism have spiritual 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
Likewise, the institutionalisation of trade has often resulted in companies establishing national branches. In the same vein, the distribution of goods became increasingly international. 2 Nowadays, the new spirit of capitalism, as connected to globalisation, seems to do justice to Sombart’s views. Globalisation consists of companies operating everywhere. It has become commonplace to deem international trade as a phenomenon of the twentieth century. In that respect, the new spirit of capitalism is much indebted to the history of the Jewish people and of Judaism.
Quattrone, P. (2009). Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting Organizations and Society, 34(1), 85–118. 50 Accounting, Capitalism and the Revealed Religions Rodinson, M. (1966). Islam and Capitalism. London: Saqi Essentials. Ross, J. (1999). The primacy of the personalist concept of god in Jewish thought. The Journal of Jewish Thought and Philosophy, 8, 171–199. Saint-Augustin. (1637). Les confessions. Paris: Garnier-Flammarion. Satlow, M.
44). These perpetual rents allowed that the Church acquired properties. These were then managed in order to generate additional income. Monies were perpetually reinvested in properties, and so forth. This is how the Roman Catholic Church has accumulated capital and constructed the largest fortune worldwide. The management of church property consisted of alienating them, in the form of letting or leasing vacancies and of receiving instalments as counterparts. Thereby, the Roman Catholic Church gave birth to estate capitalism.