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Introduction

Vassili Joannidès Lautour
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Vassili Joannidès Lautour: Grenoble École de Management

Chapter 1 in Accounting, Capitalism and the Revealed Religions, 2017, pp 1-15 from Springer

Abstract: Abstract In this introduction, the book’s key constructs are defined and put in perspective. These relate to accounting and accountability on one hand and to religion on the other. Accounting is understood as any means, including technologies, aimed at balancing debits and credits, while accountability is perceived as the giving and demanding of reasons for conduct, using any form of accounts. Religion appears as a threefold phenomenon: an individual encounter with the holy, witness to it before others and within a community of beliefs and practices. These definitions borrow both from the philosophy and sociology of religion and from accounting. The impetus behind this book derives from the intersection of these three notions.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-32333-6_1

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DOI: 10.1007/978-3-319-32333-6_1

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