• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail - No thumbnail

Keeping Accounts by the Book: the Revelation(s) of Accounting

Joannides, Vassili; Berland, Nicolas (2010), Keeping Accounts by the Book: the Revelation(s) of Accounting, 31e Congrès de l'Association francophone de comptabilité, 2010-05, Nice, France

Type
Communication / Conférence
External document link
http://hal.archives-ouvertes.fr/hal-00477759/fr/
Date
2010
Conference title
31e Congrès de l'Association francophone de comptabilité
Conference date
2010-05
Conference city
Nice
Conference country
France
Pages
31
Metadata
Show full item record
Author(s)
Joannides, Vassili
Berland, Nicolas
Abstract (EN)
Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism, Christianity divided into Roman Catholicism and Protestantisms, and Islam) have successively revealed the nature of accounting to moralise people’s day-to-day conduct. Our approach to the revelation of accounting is informed with practice theory to study how accounting was used in believers’ day-to- day activities and faith management. To this end, we read theological debates on accounting from Rabbinic, Islamic, Catholic and Protestant literatures raised at the time of the Reformation. Our study reveals that, in the four religions, bookkeeping serves as routine and rules to account for daily conduct, its content being contingent upon common understandings (viz. God’s identity, capabilities and expectations) and teleoaffective structures (viz. definition of and ways to salvation). Through this paper, we demonstrate that accounting issues have always served as a sub-practice in moral practices and is therefore not necessarily coincidental with economic operations. Ultimately, we contribute to literature on the genesis of accounting, accounting as situated practice and accounting as moral practice.
Subjects / Keywords
Control as practice; Islam; Judaism; Protestantism; Catholicism; accounting; religion
JEL
Z12 - Religion
M41 - Accounting

Related items

Showing items related by title and author.

  • Thumbnail
    From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators 
    Berland, Nicolas; Joannides de Lautour, Vassili; Wickramasinghe, Danture (2020) Article accepté pour publication ou publié
  • Thumbnail
    Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd 
    Joannides, Vassili; Berland, Nicolas (2008) Article accepté pour publication ou publié
  • Thumbnail
    Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting” 
    Berland, Nicolas; Levant, Yves; Joannides, Vassili (2009) Communication / Conférence
  • Thumbnail
    Designing a consistent accounting research - evidence from linkages between accounting and religion 
    Joannides, Vassili; Berland, Nicolas (2009-02) Communication / Conférence
  • Thumbnail
    Constructing a research network: accounting knowledge in production 
    Berland, Nicolas; Joannides, Vassili (2013) Article accepté pour publication ou publié
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo