The Book and the Spirits of Capitalism

Vassili Joannidès Lautour
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Vassili Joannidès Lautour: Grenoble École de Management

Chapter 2 in Accounting, Capitalism and the Revealed Religions, 2017, pp 17-31 from Springer

Abstract: Abstract As it is commonly agreed that accounting and capitalism were born and have developed coincidentally, this chapter shows how each of the book’s four religions has accompanied the advancement of capitalism. The chapter is grounded in the sociology of religions and rests its argument upon its major thinkers. Judaism has accompanied the development of merchants’ capitalism and contemporary financial practices. Roman Catholicism has been at the origin of property management and estate promotion. Protestantism is the incarnation of the spirit of industrious capitalism. Lastly, Islam is the foundation of social capitalism. Once this is established the reader can easily understand how accounting is grounded in religion, which is further developed in Chap. 3 .

Keywords: Jewish People; Capitalistic Organisation; Protestant Ethic; Collective Wellbeing; Catholic Theology (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-32333-6_2

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DOI: 10.1007/978-3-319-32333-6_2

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