IDEAS home Printed from https://ideas.repec.org/a/ann/journl/v19y2016i2p111-128.html
   My bibliography  Save this article

Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System

Author

Listed:
  • Małgorzata Czerny

    (Poznan University of Economics and Business, Poland)

Abstract

Undoubtedly, such factors as different cultural background affects ‘the shape’ of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has been studied by, among others, Mueller, Hofstede and Gray. Reflections on the topic were also conducted in Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values, which become a guide to individual actions, and exerting an obvious influence on the applicable standards in a society. The author does not pretend to consider the relations between religion and ethics, in the article only issues concerning possible to demonstrate influence of religious norms on accounting are raised. The aim is briefly to discuss the impact of Christianity, Islam and Confucianism on accounting systems and practices, based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.

Suggested Citation

  • Małgorzata Czerny, 2016. "Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(2), pages 111-128, May.
    • Handle: RePEc:ann:journl:v:19:y:2016:i:2:p:111-128
    as

    Download full text from publisher

    File URL: http://www.annalesonline.uni.lodz.pl/archiwum/2016/2016_2_czerny_111_128.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wiseman, Travis & Young, Andrew, 2014. "Religion: productive or unproductive?," Journal of Institutional Economics, Cambridge University Press, vol. 10(1), pages 21-45, March.
    2. Abdus Samad, 2004. "Performance Of Interest-Free Islamic Banks Vis-À-Vis Interest-Based Conventional Banks Of Bahrain," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, vol. 12(2), December .
    3. Zaman, Asad, 2008. "Islamic Economics: A Survey of the Literature," MPRA Paper 11024, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Neifar, Malika, 2020. "Interest-free versus Conventional banks- A Comparative Study using Linear and Nonlinear Panel Regression: Empirical Evidence from Turky and 6 MENA countries," MPRA Paper 101028, University Library of Munich, Germany.
    2. Faical Boutayeba & Mohammed Benhamida & Souad Guesmi, 2014. "Ethics in Islamic Economics," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(4), pages 111-121, December.
    3. Khawla Bourkhis & Mahmoud Sami Nabi, 2011. "Have Islamic Banks Been More Resistant Than Conventional Banks to the 2007-2008 Financial Crisis?," Working Papers 616, Economic Research Forum, revised 08 Jan 2011.
    4. Ramlan, Nur Hu Yani, 2017. "Firm Risk and Performance: The Role of Corporate Governance in Bertam Alliance Berhad," MPRA Paper 78378, University Library of Munich, Germany, revised 01 Apr 2017.
    5. Barbara Bompani, 2019. "Religion and development: Tracing the trajectories of an evolving sub-discipline," Progress in Development Studies, , vol. 19(3), pages 171-185, July.
    6. Berggren, Niclas & Nilsson, Therese, 2016. "Tolerance in the United States: Does economic freedom transform racial, religious, political and sexual attitudes?," European Journal of Political Economy, Elsevier, vol. 45(S), pages 53-70.
    7. Hussein Khasharmeh, 2018. "Does Liquidity Influence Profitability in Islamic Banks of Bahrain: An Empirical Study?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(2), pages 236-248, April.
    8. Selim DEMEZ & Murat USTAOĞLU & Ahmet İNCEKARA, 2018. "Determining and Examining the Performance Index of Dual Banking System: A Panel Data Comparative Analyse for Turkey," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 68(2), pages 221-241, December.
    9. Berggren, Niclas & Ljunge, Martin, 2017. "Does Religion Make You Sick? Evidence of a Negative Relationship between Religious Background and Health," Working Paper Series 1173, Research Institute of Industrial Economics.
    10. Maira Abrar & Sohail Abbas & Shazia Kousar & Muhammad Mushtaq, 2023. "Investigation on the Effects of Customer Knowledge, Political Support, and Innovation on the Growth of Islamic Banking System: a Case Study of Pakistan," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(2), pages 946-965, June.
    11. Gregory Brock, 2020. "The real Oaxaca decomposition: convergence within Mexico’s Oaxaca region in the twenty-first century—Do types of crime and religious belief matter?," Economic Change and Restructuring, Springer, vol. 53(4), pages 543-569, November.
    12. repec:mth:ijafr8:v:8:y:2018:i:4:p:227-247 is not listed on IDEAS
    13. Aliyu, Shehu Usman Rano, 2015. "Developing Islamic Liquidity Management Instruments: Resolving the Impasse between Central Bank of Nigeria (CBN) and Jaiz Bank Plc," MPRA Paper 68898, University Library of Munich, Germany, revised 07 Feb 2016.
    14. Hasan, Zubair, 2005. "Evaluation of Islamic banking performance: On the current use of econometric models," MPRA Paper 6461, University Library of Munich, Germany.
    15. repec:ipg:wpaper:2014-093 is not listed on IDEAS
    16. Ozlem Sandikci, 2021. "Religion and Everyday Consumption Ethics: A Moral Economy Approach," Journal of Business Ethics, Springer, vol. 168(2), pages 277-293, January.
    17. Olah, Daniel, 2016. "A közös ős nyomában: modern nyugati közgazdasági gondolkodás és az iszlám hagyomány [In the Quest for the Common Ancestor: Modern Western Economic Thought and the Islamic Tradition]," MPRA Paper 86412, University Library of Munich, Germany.
    18. Neifar, Malika, 2020. "Different dimensions Bank performance comparisons IBs vs CBs – Quatar case," MPRA Paper 101375, University Library of Munich, Germany.
    19. Sakinç, İlker & Gülen, Merve, 2014. "The Performance Comparison of the Participation Banks Acting in Turkey via Grey Relations Analysis Method," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 1(1), pages 3-14.
    20. Tennant, David & Sutherland, Richard, 2014. "What types of banks profit most from fees charged? A cross-country examination of bank-specific and country-level determinants," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 178-190.
    21. Travis Wiseman, 2021. "Immigration and Baumolian Entrepreneurship in the United States," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 36(Fall 2021), pages 1-26.
    22. Javeria Haider & Khalil Ullah Mohammad, 2022. "The Effect of Covid-19 on Bank Profitability Determinants of Developed and Developing Economies," iRASD Journal of Economics, International Research Alliance for Sustainable Development (iRASD), vol. 4(2), pages 187-203, June.

    More about this item

    Keywords

    ethics; religion; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N20 - Economic History - - Financial Markets and Institutions - - - General, International, or Comparative
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ann:journl:v:19:y:2016:i:2:p:111-128. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joanna Dzionek-Kozlowska (email available below). General contact details of provider: https://edirc.repec.org/data/welodpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.