Accounting, Capitalism and the Revealed Religions

Accounting, Capitalism and the Revealed Religions

Author: Vassili Joannidès de Lautour

Publisher: Springer

Published: 2016-11-04

Total Pages: 180

ISBN-13: 3319323334

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This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link religions such as Christianity, Judaism and Islam. Chapters address theology and accounting in tandem with social behaviours to demonstrate how auditing and calculating customs permeate practising religions. This book first highlights how the four monotheisms have viewed and incorporated accounting historically, and then looks forward to the accounting debates, technologies and traditions in today’s world that derive from these religious customs. Drawing heavily on the writings of Max Weber and Werner Sombart, the author demonstrates that accounting and capitalism have religious roots far beyond the Protestant ethic.


The Routledge Handbook of Economic Theology

The Routledge Handbook of Economic Theology

Author: Stefan Schwarzkopf

Publisher: Routledge

Published: 2020-03-24

Total Pages: 820

ISBN-13: 1351973614

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This Handbook introduces and systematically explores the thesis that the economy, economic practices and economic thought are of a profoundly theological nature. Containing more than 40 chapters, this Handbook provides a state-of-the-art reference work that offers students, researchers and policymakers an introduction to current scholarship, significant debates and emerging research themes in the study of the theological significance of economic concepts and the religious underpinnings of economic practices in a world that is increasingly dominated by financiers, managers, forecasters, market-makers and entrepreneurs. This Handbook brings together scholars from different parts of the world, representing various disciplines and intellectual traditions. It covers the development of economic thought and practices from antiquity to neoliberalism, and it provides insight into the economic–theological teachings of major religious movements. The list of contributors combines well-established scholars and younger academic talents. The chapters in this Handbook cover a wide array of conceptual, historical, theoretical and methodological issues and perspectives, such as the economic meaning of theological concepts (e.g. providence and faith); the theological underpinnings of economic concepts (e.g. credit and property); the religious significance of socio-economic practices in various organizational fields (e.g. accounting and work); and finally the genealogy of the theological–economic interface in Judaism, Christianity, Islam and in the discipline of economics itself (e.g. Marx, Keynes and Hayek). The Routledge Handbook of Economic Theology is organized in four parts: • Theological concepts and their economic meaning • Economic concepts and their theological anchoring • Society, management and organization • Genealogy of economic theology


Handbook of Accounting, Accountability and Governance

Handbook of Accounting, Accountability and Governance

Author: Garry D. Carnegie

Publisher: Edward Elgar Publishing

Published: 2023-10-12

Total Pages: 525

ISBN-13: 1800886543

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This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.


Humanitarianism in the Modern World

Humanitarianism in the Modern World

Author: Norbert Götz

Publisher: Cambridge University Press

Published: 2020-07-23

Total Pages: 371

ISBN-13: 1108665470

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This is an innovative new history of famine relief and humanitarianism. The authors apply a moral economy approach to shed new light on the forces and ideas that motivated and shaped humanitarian aid during the Great Irish Famine, the famine of 1921-1922 in Soviet Russia and the Ukraine, and the 1980s Ethiopian famine. They place these episodes within a distinctive periodisation of humanitarianism which emphasises the correlations with politico-economic regimes: the time of elitist laissez-faire liberalism in the nineteenth century as one of ad hoc humanitarianism; that of Taylorism and mass society from c.1900-1970 as one of organised humanitarianism; and the blend of individualised post-material lifestyles and neoliberal public management since 1970 as one of expressive humanitarianism. The book as a whole shifts the focus of the history of humanitarianism from the imperatives of crisis management to the pragmatic mechanisms of fundraising, relief efforts on the ground, and finance. This book is also available as Open Access on Cambridge Core.


Strategic Management Accounting, Volume II

Strategic Management Accounting, Volume II

Author: Vassili Joannidès de Lautour

Publisher: Springer

Published: 2018-07-13

Total Pages: 293

ISBN-13: 3319929526

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This book responds to key issues in strategic management control beyond the numbers. Grounded in research but written with practitioners and students in mind, this second volume addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international organisations.


Strategic Management Accounting, Volume III

Strategic Management Accounting, Volume III

Author: Vassili Joannidès de Lautour

Publisher: Springer Nature

Published: 2019-10-16

Total Pages: 245

ISBN-13: 3030201570

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This book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date issues pertaining to ethical insights into management accounting and accountability.


The Routledge Companion to Accounting History

The Routledge Companion to Accounting History

Author: John Richard Edwards

Publisher: Routledge

Published: 2020-04-15

Total Pages: 814

ISBN-13: 1351238868

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The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.


Ayya's Accounts

Ayya's Accounts

Author: Anand Pandian

Publisher: Indiana University Press

Published: 2014-03-17

Total Pages: 232

ISBN-13: 025301266X

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“An absorbing exploration of one man’s life” —as an orphan, refugee, shopkeeper, and grandfather—through a century of upheaval in India (Library Journal). Born in colonial India into a despised caste of former tree climbers, Ayya lost his mother as a child and came of age in a small town in lowland Burma. Forced to flee at the outbreak of World War II, he made a treacherous 1,700-mile journey by foot, boat, bullock cart, and rail back to southern India. Becoming a successful fruit merchant, Ayya educated and eventually settled many of his descendants in the United States. Luck, nerve, subterfuge, and sorrow all have their place along the precarious route of his advancement. Emerging out of tales told to his American grandson, Ayya’s Accounts embodies a simple faith—that the story of a place as large and complex as modern India can be told through the life of a single individual. “At once a mesmerizing memoir of an ordinary man’s life and an anthropologist’s revealing examination of the astounding changes experienced by persons and families . . . impossible to put down.” —South Asia “No one deemed a superhero by the movies has had a more interesting life with such extraordinary sweep.” —Scott Simon, NPR Weekend Edition


Theology of Money

Theology of Money

Author: Philip Goodchild

Publisher: Duke University Press

Published: 2009-06-22

Total Pages: 315

ISBN-13: 0822392550

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Theology of Money is a philosophical inquiry into the nature and role of money in the contemporary world. Philip Goodchild reveals the significance of money as a dynamic social force by arguing that under its influence, moral evaluation is subordinated to economic valuation, which is essentially abstract and anarchic. His rigorous inquiry opens into a complex analysis of political economy, encompassing markets and capital, banks and the state, class divisions, accounting practices, and the ecological crisis awaiting capitalism. Engaging with Christian theology and the thought of Carl Schmitt, Georg Simmel, Karl Marx, Adam Smith, and many others, Goodchild develops a theology of money based on four contentions, which he elaborates in depth. First, money has no intrinsic value; it is a promise of value, a crystallization of future hopes. Second, money is the supreme value in contemporary society. Third, the value of assets measured by money is always future-oriented, dependent on expectations about how much might be obtained for those assets at a later date. Since this value, when realized, will again depend on future expectations, the future is forever deferred. Financial value is essentially a degree of hope, expectation, trust, or credit. Fourth, money is created as debt, which involves a social obligation to work or make profits to repay the loan. As a system of debts, money imposes an immense and irresistible system of social control on individuals, corporations, and governments, each of whom are threatened by economic failure if they refuse their obligations to the money system. This system of debt has progressively tightened its hold on all sectors and regions of global society. With Theology of Money, Goodchild aims to make conscious our collective faith and its dire implications.


Accounting for the Holocaust

Accounting for the Holocaust

Author: Warwick Funnell

Publisher: Taylor & Francis

Published: 2024-06-28

Total Pages: 324

ISBN-13: 104004705X

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Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.