The Book as the Spirits of Accounting

Vassili Joannidès Lautour
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Vassili Joannidès Lautour: Grenoble École de Management

Chapter 3 in Accounting, Capitalism and the Revealed Religions, 2017, pp 33-51 from Springer

Abstract: Abstract This chapter extends the Chap. 2 by showing how each of the book’s four religions defines and constructs an accounting spirituality, thereby encouraging believers to keep metaphoric accounts of their faithful conduct. Judaism encourages believers to account for duties ordered by God. Roman Catholicism has developed a system of accounting for souls, sacraments and sins as well as having the first international reporting standards. In Islam, the believer is to account for the Sharia. Lastly, in Protestantism, the believer accounts for all blessings received from God and all paybacks for those blessings.

Keywords: Christian Theology; Protestant Ethic; Evil Action; Islamic Finance; Daily Prayer (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_3

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DOI: 10.1007/978-3-319-32333-6_3

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