Accounting, Capitalism and the Revealed Religions

A Study of Christianity, Judaism and Islam

Authors: Joannidès de Lautour, Vassili

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  • Provides a comprehensive, comparative discussion of accounting and record keeping within a religious context
  • Offers insight into the ways in which three rich religious traditions have embraced accounting practices historically
  • Features a contemporary case study that shows how traditions and technologies in the modern world have been shaped by religious accounting
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eBook 91,62 €
price for Germany (gross)
  • ISBN 978-3-319-32333-6
  • Digitally watermarked, DRM-free
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Hardcover 117,69 €
price for Germany (gross)
  • ISBN 978-3-319-32332-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover 117,69 €
price for Germany (gross)
  • ISBN 978-3-319-81259-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

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.

Reviews

“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)


Table of contents (7 chapters)

Table of contents (7 chapters)

Buy this book

eBook 91,62 €
price for Germany (gross)
  • ISBN 978-3-319-32333-6
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 117,69 €
price for Germany (gross)
  • ISBN 978-3-319-32332-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover 117,69 €
price for Germany (gross)
  • ISBN 978-3-319-81259-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.

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Bibliographic Information

Bibliographic Information
Book Title
Accounting, Capitalism and the Revealed Religions
Book Subtitle
A Study of Christianity, Judaism and Islam
Authors
Copyright
2017
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-319-32333-6
DOI
10.1007/978-3-319-32333-6
Hardcover ISBN
978-3-319-32332-9
Softcover ISBN
978-3-319-81259-5
Edition Number
1
Number of Pages
XIII, 174
Number of Illustrations
12 b/w illustrations
Topics