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The Book as the Spirits of Accounting

In: Accounting, Capitalism and the Revealed Religions

Author

Listed:
  • Vassili Joannidès Lautour

    (Grenoble École de Management)

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.

Suggested Citation

  • Vassili Joannidès Lautour, 2017. "The Book as the Spirits of Accounting," Springer Books, in: Accounting, Capitalism and the Revealed Religions, chapter 3, pages 33-51, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-32333-6_3
    DOI: 10.1007/978-3-319-32333-6_3
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