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Author: James Aho
Publisher: State University of New York Press
ISBN: 0791482790
Category : Social Science
Languages : en
Pages : 154
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Book Description
Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.
Author: James Aho
Publisher: State University of New York Press
ISBN: 0791482790
Category : Social Science
Languages : en
Pages : 154
Get Book Here
Book Description
Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.
Author: James Aho
Publisher: SUNY Press
ISBN: 9780791465462
Category : Social Science
Languages : en
Pages : 156
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Book Description
A fascinating exploration of the connection between profit making and morality, this book illustrates how modern accounting had its roots in the sacrament of confession.
Author: Massimo Sargiacomo
Publisher: Routledge
ISBN: 1351592637
Category : Business & Economics
Languages : en
Pages : 403
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Book Description
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.
Author: Gregory B. Waymire
Publisher: Now Publishers Inc
ISBN: 1601981600
Category : Business & Economics
Languages : en
Pages : 186
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Book Description
Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Author: Leslie J. Shapiro
Publisher: Bloomsbury Publishing USA
ISBN: 1440832129
Category : Psychology
Languages : en
Pages : 217
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Book Description
One of the most experienced therapists in the world for treatment-resistant obsessive compulsive disorder (OCD) explains the disorder, the treatments available, and the skills needed to overcome and outsmart OCD. This is an eye-opening study of one of the most common psychiatric ailments diagnosed today—obsessive compulsive disorder (OCD). Written by Leslie J. Shapiro, a renowned therapist at one of the most well known OCD facilities in the world, this reference shares effective treatment strategies and clinical factors for helping therapists, mental health professionals, psychology students, clergy, and others deal with patients coping with this illness. The author offers case examples from her 15 years of residential work with patients, demonstrating how sufferers—even the most treatment resistant—can get control of the condition. Organized into three sections, this guidebook first reveals how OCD and guilt are intertwined and explores survival instincts, cultural factors, and the nature of thoughts. The second section covers aspects of the obsessive conscience such as scrupulosity, moralosity, and obsessive guilt. The book's conclusion describes effective exposure and response prevention strategies for these symptoms and examines methods of treatment that augment and help maintain recovery. An in-depth discussion on the differences between compulsive and impulsive behaviors—as well as other treatment impediments—is included.
Author: Leslie J. Shapiro
Publisher: Bloomsbury Publishing USA
ISBN: 1440872554
Category : Psychology
Languages : en
Pages : 257
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Book Description
This essential resource brings recognition to scrupulosity and moral perfectionism, an often overlooked and misunderstood subtype of Obsessive Compulsive Disorder (OCD). Two to three percent of the global population suffer from OCD. Of that number, approximately five percent of OCD sufferers report having religious or moral obsessions. Scrupulosity, an often under-recognized subtype of OCD, leads those affected to mistake clinical OCD symptoms for committing sins, offending God, or being morally corrupt. Many people with scrupulosity or moral perfectionism turn to clergy for help rather than a mental health professional. This book, authored by a therapist among the most experienced in the world in dealing with this disorder, covers the symptoms, diagnosis, history, development, causes, and treatment of scrupulosity. Intended for students, mental health professionals, and clergy, this essential resource includes the latest theory, research, treatments, and case studies necessary to recognize and destigmatize scrupulosity as well as encourage optimal treatment outcomes and relapse prevention.
Author: Katharine D. Scherff
Publisher: Taylor & Francis
ISBN: 1000852822
Category : Art
Languages : en
Pages : 211
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Book Description
Through a multidisciplinary collection of case studies, this book explores the effects of the digital age on medieval and early modern studies. Divided into five parts, the book examines how people, medieval and modern, engage with medieval media and technology through an exploration of the theory underpinning audience interactions with historical materials in the past and the real-world engagement of a twenty-first century audience with medieval and early modern studies through the multimodal lens of a vast digital landscape. Each case study reveals the diversity of medieval media and technology and challenges readers to consider new types of literacy competencies as scholarly, rigorous methods of engaging in pre-modern investigations of materiality. Essays in the first section engage in the examination of medieval media, mediation, and technology from a theoretical framework, while the second section explores how digitization, smart technologies, digital mapping, and the internet have shaped medieval and early modern studies today. The book will be of interest to students in undergraduate or graduate intermediate or advanced courses as well as scholars, in medieval studies, art history, architectural history, medieval history, literary history, and religious history.
Author: Krista A. Murchison
Publisher: Boydell & Brewer
ISBN: 184384608X
Category : English literature
Languages : en
Pages : 190
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Book Description
First comprehensive survey of a major genre of medieval English texts: its purpose, characteristics, and reception.The "bestseller list" of medieval England would have included many manuals for penitents: works that could teach the public about the process of confession, and explain the abstract concept of sin through familiar situations. Among these 'bestselling' works were the Manuel des péchés (commonly known through its English translation Handlyng Synne), The Speculum Vitae, and Chaucer's Parson's Tale. This book is the first full-length overview of this body of writing and its material and social contexts. It shows that while manuals for penitents developed under the Church's control, they also became a site of the Church's concern. Manuals such as the Compileison (which was addressed to a much broader audience than its English analogue, Ancrene Wisse) brought learning that had been controlled by the Church into the hands of layfolk and, in so doing, raised significant concerns over who should have access to knowledge. Clerics worried that these manuals might accidentally teach people new sins, remind them of old ones, or become sites of prurient interest. This finding, and others explored in this book, call for a new awareness of the complications and contradictions inherent in late medieval orthodoxy and reveal plainly that even writing that happened firmly within the Church's control could promote new and complex ways of thinking about religion and the self.cess to knowledge. Clerics worried that these manuals might accidentally teach people new sins, remind them of old ones, or become sites of prurient interest. This finding, and others explored in this book, call for a new awareness of the complications and contradictions inherent in late medieval orthodoxy and reveal plainly that even writing that happened firmly within the Church's control could promote new and complex ways of thinking about religion and the self.cess to knowledge. Clerics worried that these manuals might accidentally teach people new sins, remind them of old ones, or become sites of prurient interest. This finding, and others explored in this book, call for a new awareness of the complications and contradictions inherent in late medieval orthodoxy and reveal plainly that even writing that happened firmly within the Church's control could promote new and complex ways of thinking about religion and the self.cess to knowledge. Clerics worried that these manuals might accidentally teach people new sins, remind them of old ones, or become sites of prurient interest. This finding, and others explored in this book, call for a new awareness of the complications and contradictions inherent in late medieval orthodoxy and reveal plainly that even writing that happened firmly within the Church's control could promote new and complex ways of thinking about religion and the self.
Author: Enrique García Santo-Tomás
Publisher: University of Toronto Press
ISBN: 1487504055
Category : Drama
Languages : en
Pages : 292
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Book Description
Science on Stage in Early Modern Spain features essays by leading scholars in the fields of literary studies and the history of science, exploring the relationship between technical innovations and theatrical events that incorporated scientific content into dramatic productions. Focusing on Spanish dramas between 1500 and 1700, through the birth and development of its playhouses and coliseums and the phenomenal success of its major writers, this collection addresses a unique phenomenon through the most popular, versatile, and generous medium of the time. The contributors tackle subjects and disciplines as diverse as alchemy, optics, astronomy, acoustics, geometry, mechanics, and mathematics to reveal how theatre could be used to deploy scientific knowledge. While Science on Stage contributes to cultural and performance studies it also engages with issues of censorship, the effect of the Spanish Inquisition on the circulation of ideas, and the influence of the Eastern traditions in Spain.
Author: Michele Bigoni
Publisher: Routledge
ISBN: 135167501X
Category : Business & Economics
Languages : en
Pages : 275
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Book Description
The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.
