Accounting, Capitalism and the Revealed Religions

A Study of Christianity, Judaism and Islam

  • Vassili Joannidès de Lautour

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Vassili Joannidès de Lautour
    Pages 1-15
  3. Vassili Joannidès de Lautour
    Pages 17-31
  4. Vassili Joannidès de Lautour
    Pages 33-51
  5. Vassili Joannidès de Lautour
    Pages 53-74
  6. Vassili Joannidès de Lautour
    Pages 75-101
  7. Vassili Joannidès de Lautour
    Pages 103-142
  8. Vassili Joannidès de Lautour
    Pages 143-163
  9. Back Matter
    Pages 165-174

About this book


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.


Theological Ontology Salvation Army Economic Rationality Sharia Capitalism Protestantism Catholicisim Judaism Religious Law Accountability

Authors and affiliations

  • Vassili Joannidès de Lautour
    • 1
  1. 1.Grenoble École de ManagementGrenobleFrance

Bibliographic information