Religions and Contemporary Accounting Issues

Vassili Joannidès Lautour
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Vassili Joannidès Lautour: Grenoble École de Management

Chapter 4 in Accounting, Capitalism and the Revealed Religions, 2017, pp 53-74 from Springer

Abstract: Abstract This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the book’s four religions and double-entry bookkeeping. Pursuant of this objective, the Chapter draws lessons pertaining to accounting. Those mostly relate to the evaluation of counterparts, with a particular emphasis placed on intangibles (faith). Also, the four religions initiated a discussion as to the need for reporting and auditing standards. Building on the philosophy of religions, this chapter next discusses how contemporary accountability systems have been influenced by the book’s religions.

Keywords: Corporate Social Responsibility; Fair Trade; Business Organisation; Management Accounting; Corporate Social Responsibility Report (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_4

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DOI: 10.1007/978-3-319-32333-6_4

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