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

dc.contributor.authorJoannides, Vassili
dc.contributor.authorBerland, Nicolas
dc.date.accessioned2010-06-24T12:47:11Z
dc.date.available2010-06-24T12:47:11Z
dc.date.issued2010
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/4423
dc.language.isoenen
dc.subjectControl as practiceen
dc.subjectIslamen
dc.subjectJudaismen
dc.subjectProtestantismen
dc.subjectCatholicismen
dc.subjectaccountingen
dc.subjectreligionen
dc.subject.ddc657en
dc.subject.classificationjelZ12en
dc.subject.classificationjelM41en
dc.titleKeeping Accounts by the Book: the Revelation(s) of Accountingen
dc.typeCommunication / Conférence
dc.description.abstractenOur 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.en
dc.identifier.citationpages31en
dc.identifier.urlsitehttp://hal.archives-ouvertes.fr/hal-00477759/fr/en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle31e Congrès de l'Association francophone de comptabilitéen
dc.relation.confdate2010-05
dc.relation.confcityNiceen
dc.relation.confcountryFranceen


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