The Book as the Spirits of Accounting

  • Vassili Joannidès de Lautour


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.


Christian Theology Protestant Ethic Evil Action Islamic Finance Daily Prayer 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


  1. Aho, J. (2005). Confession and bookkeeping—The religious, moral, and rhetorical roots of modern accounting. New York: State University of New York Press.Google Scholar
  2. Case, S. (1907). Authority for the sacraments. The BIblical World, 29(5), 357–360.CrossRefGoogle Scholar
  3. Christie, F. (1918). Church and sacraments. The American Journal of Theology, 22(1), 143–145.CrossRefGoogle Scholar
  4. Cohen, B. (1936). The classifcation of the law in the Mishneh Torah. The Jewish Quarterly Review, 25(4), 519–540.CrossRefGoogle Scholar
  5. Cohen, J. (1980). Original Sin and the evil inclination: A polemicit’s appreciation of human nature. The Harvard Theological Review, 73(3/4), 495–520.Google Scholar
  6. Copeland, S. (2002). That law which calls us away from mystifying rapture to religious responsibility. Journal of Law and Religion, 17(1/2), 111–119.CrossRefGoogle Scholar
  7. Costa, J. (2004). L’au-delà et la résurrection dans la littérature rabbinique ancienne. Paris, Louvain: Peeters.Google Scholar
  8. Crone, P. (2004). Meccan trade and the rise of Islam. Princeton, NJ: Princeton University Press.Google Scholar
  9. Dante. (1314). L’Enfer. Paris: Garnier-Flammarion.Google Scholar
  10. Dante. (1316). Le Purgatoire. Paris: Garnier-Flammarion.Google Scholar
  11. Dante. (1321). Le Paradis. Paris: Garnier-Flammarion.Google Scholar
  12. Décobert, C. (2004). L’autorité religieuse aux premiers siècles de l’Islam. Archives des Sciences Sociales des Religions, 125, 23–44.CrossRefGoogle Scholar
  13. Elman, Y. (1994). Argument for the sake of heaven: “The mind of the Talmud”. The Jewish Quarterly Review, 84(2/3), 261–282.CrossRefGoogle Scholar
  14. Gambling, T., & Karim, R. A. (1991). Business and accounting ethics in Islam. London: Continuum International Publishing.Google Scholar
  15. Hallman, B. (1985). Italian cardinals, reform and the church as property. Los Angeles: University of California Press.Google Scholar
  16. Harrison, P. (2002). Original Sin and the problem of knowledge in early modern Europe. Journal of History of Ideas, 63(2), 239–259.CrossRefGoogle Scholar
  17. Hoskin, K. W., & Macve, R. H. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting Organizations and Society, 11(2), 105–136.CrossRefGoogle Scholar
  18. Iqbal, Z. (1997). Islamic financial systems. Finance and Development, 34(2), 42–45.Google Scholar
  19. Iqbal, Z., & Mirakhor, A. (2006). Introduction to Islamic finance: Theory and practice. London: John Wiley & Sons.Google Scholar
  20. Jaffee, M. (1997). A Rabbinic ontology of the written and spoken word: On discipleship, transformative knowledge, and the living texts of oral Torah. Journal of the American Academy of Religion, 65(3), 525–549.CrossRefGoogle Scholar
  21. Joannidès, V. (2011). Du jugement dernier à l’organisation des marchés financiers: une petite histoire de la comptabilité. In FNEGE (Ed.), Les paradoxes de la gestion des entreprises—entre individualisme et holisme. Paris: Vuibert.Google Scholar
  22. Kaplan, L. (1998). Israel under the moundain: Emmanuel Levinas on freedom and constraint in the revelation of the Torah. Modern Judaism, 18(1), 35–46.CrossRefGoogle Scholar
  23. Lévinas, E. (1975). God, death and time. Stanford, CA: Stanford Univeristy Press.Google Scholar
  24. Lévinas, E., & Aronowicz, A. (1990). Nine Talmudic readings. Bloomington, IL: Indiana University Press.Google Scholar
  25. McKernan, J. F., & Kosmala, K. (2007). Doing the truth: Religion—Deconstruction—Justice, and accounting. Accounting Auditing and Accountability Journal, 20(5), 729–764.CrossRefGoogle Scholar
  26. Mohammed, I. (2000). Concept of predestination in Islam and Christianity: Special reference to Averroes and Aquinas. The Islamic Quarterly, 44(2), 393–413.Google Scholar
  27. Murata, S., & Chittik, W. (1994). The vision of Islam. New York: Paragon House.Google Scholar
  28. Napier, C. (2009). Defining Islamic accounting: Current issues, past root. Accounting History, 14(1/2), 121–144.CrossRefGoogle Scholar
  29. Neusner, J. (1979). The way of Torah—An introduction to Judaism. Belmont, CA: Wadsworth Inc..Google Scholar
  30. Neusner, J. (1993). The Mishna in philosophical context and out of canonical bounds. Journal of Biblical Literature, 112(2), 291–304.CrossRefGoogle Scholar
  31. Norman, A. (1997). Regress and the doctrine of epistemic Original Sin. The Philosophical Quarterly, 14(189), 477–494.CrossRefGoogle Scholar
  32. Panofsky, E. (1951). Two roger problems: The donor of the hague lamentation and the date of the altarpiece of the seven sacraments. The Art Bulletin, 33(1), 33–40.CrossRefGoogle Scholar
  33. Pascal, B. (1656). Ecrits sur la grâce. In B. Pascal (Ed.), De l’esprit géométrique (pp. 120–140). Paris: Garnier-Flammarion.Google Scholar
  34. Pascal, B. (1670). Pensées. Paris: Garnier-Flammarion.Google Scholar
  35. Quattrone, P. (2004). Accounting for god: Accounting and accountability practices in the society of Jesus (Italy, XVI-XVII centuries). Accounting Organizations and Society, 29(7), 647–683.CrossRefGoogle Scholar
  36. Quattrone, P. (2009). Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting Organizations and Society, 34(1), 85–118.CrossRefGoogle Scholar
  37. Rodinson, M. (1966). Islam and Capitalism. London: Saqi Essentials.Google Scholar
  38. Ross, J. (1999). The primacy of the personalist concept of god in Jewish thought. The Journal of Jewish Thought and Philosophy, 8, 171–199.CrossRefGoogle Scholar
  39. Saint-Augustin. (1637). Les confessions. Paris: Garnier-Flammarion.Google Scholar
  40. Satlow, M. (2003). And on the earth you shall sleep: Talmud Torah and rabbinic ascetism. The Journal of Religion, 83(2), 204–225.CrossRefGoogle Scholar
  41. Schechter, S. (1894a). Some aspects of rabbinic theology I. The Jewish Quarterly Review, 6(3), 405–427.CrossRefGoogle Scholar
  42. Schechter, S. (1894b). Some aspects of rabbinic theology II. The Jewish Quarterly Review, 6(4), 633–647.CrossRefGoogle Scholar
  43. Schechter, S. (1895a). Some aspects of rabbinic theology III. The Jewish Quarterly Review, 7(2), 195–215.CrossRefGoogle Scholar
  44. Schechter, S. (1895b). Some aspects of rabbinic theology: The “law”. The Jewish Quarterly Review, 8(1), 1–16.CrossRefGoogle Scholar
  45. Schechter, S. (1896). Some aspects of rabbinic theology VI. The Torah in its aspects of law. The Jewish Quarterly Review, 8(3), 363–380.CrossRefGoogle Scholar
  46. Smith, W. C. (1957). Islam in modern history. New York: New American Library.Google Scholar
  47. Sombart, W. (1911). The Jews and modern Capitalism. Kitchener, ON: Batoche Books Limited.Google Scholar
  48. Sombart, W. (1916). Der Moderne Kapitalismus. München, Leipzig: Duncker und Humbolt.Google Scholar
  49. Tapper, N., & Tapper, R. (1987). The birth of the Prophet: Ritual and gender in Turkish Islam. Man New Series, 22(1), 69–92.Google Scholar
  50. Taqi-Usmani, M. (2002). An introduction to Islamic finance (Arab and Islamic laws). Boston, MA: CQ Press.Google Scholar
  51. Thomson, W. (1950a). Free will and predestination in early Islam I. The Muslim World, 40(3), 207–216.CrossRefGoogle Scholar
  52. Thomson, W. (1950b). Free will and predestination in early Islam II. The Muslim World, 40(4), 276–287.CrossRefGoogle Scholar
  53. Tinker, A.M. (2001). Paper prohets: an autocritique, The British Accounting Review, 33(1), 77–89.Google Scholar
  54. Tinker, A. M. (2004). The enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative sciences. Accounting Auditing and Accountability Journal, 17(3), 442–475.CrossRefGoogle Scholar
  55. Torrell, J.-P. (2002). Initiation à Saint Thomas d’Aquin. Paris: Cerf.Google Scholar
  56. Torrey, C. (1967). The Jewish foundation of Islam. Ktav Publishing Inc.Google Scholar
  57. Urbach, E. (1979). The sages, their beliefs and concepts. Jerusalem: The Magnes Press, The Hebrew University.Google Scholar
  58. Urbach, E. (1996). Les sages d’Israël—Conceptions et croyances des maîtres du Talmud. Verdier: Cerf.Google Scholar
  59. Ward, K. (1999). The god of philosophers and the god of Abraham, Isaac and Jacob. The Journal of Jewish Thought and Philosophy, 8, 157–170.CrossRefGoogle Scholar
  60. Watt, W. M. (1946). Free will and predestination in early Islam. The Muslim World, 36(2), 124–152.CrossRefGoogle Scholar
  61. Weber, M. (1921). The Protestant ethic and the spirit of Capitalism. New York: Routledge.Google Scholar
  62. Weber, M. (1922). Economy and Society. San Francisco, CA: The University of California Press.Google Scholar
  63. Zubair, H. (1983). Theory of profit: The Islamic viewpoint. Journal of Research on Islamic Economics, 1(1), 3–14.Google Scholar

Copyright information

© The Author(s) 2017

Authors and Affiliations

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

Personalised recommendations