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Accounting, Capitalism and the Revealed Religions: A Study by Vassili Joannidès de Lautour

By Vassili Joannidès de Lautour

This e-book analyses the bearing of world monotheistic faiths in the direction of the philosophy and perform of checklist protecting and accounting all through background. the writer bargains a finished dialogue of the literal and figurative methods of taking account and ascribing responsibility that hyperlink religions reminiscent of Christianity, Judaism and Islam. Chapters deal with theology and accounting in tandem with social behaviours to illustrate how auditing and calculating customs permeate practicing religions. This ebook first highlights how the 4 monotheisms have seen and included accounting traditionally, after which appears to be like 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 non secular roots some distance past the Protestant ethic.

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This was the case where Jewish people were welcomed, especially in Holland and England, including those countries influenced by the Reformation. Contrary to some Latin countries, where they were only tolerated, here they were generally allowed solely to trade money, and in doing so they were taking over activities that Christian citizens were not allowed to do. Thereby, launching the first banks with revenues from trade activities, some Jewish people managed to become financial engineers and counsellors to monarchs and governments across Europe.

Once rid of any property, the individual is rid of any worry. He is able to study full-time God’s words. 24 Accounting, Capitalism and the Revealed Religions Catholicism have unanimously outlined is that the Church has operated like a capitalistic organisation since the Renaissance, either in France (Duby 1979; Michaud 1991) or in Italy (Hallman 1985). For most medievalists, the view that the Roman Catholic church energetically pursued its economic interests in competition with other participants in the market at the local, national and international level is standard knowledge (Derks 2008, p.

When working on Catholic capitalism, they have mainly ‘focused upon the venality of the church and particularly upon the fiscal practices of the Roman curia’ (Hallman 1985, p. 1). The Roman Catholic Church has historically been driven by the accumulation of income. Purportedly, it has traded religious services, such as marriage (Davidson and Ekelund Jr. 1997), confession (Aho 2005) or more broadly the cure of souls (Hallman 1985). As churchgoers were to book their seat in Heaven, they were to pay for the perpetual cure of their soul, including the practice of marriage and confession of their sins.

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