Confession and Bookkeeping

Confession and Bookkeeping PDF 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.

Confession and Bookkeeping

Confession and Bookkeeping PDF 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.

Confession and Bookkeeping

Confession and Bookkeeping PDF 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.

Accounting for health

Accounting for health PDF Author: Axel C. Hüntelmann
Publisher: Manchester University Press
ISBN: 1526135183
Category : Medical
Languages : en
Pages : 373

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Book Description
Whether in the Swiss countryside or in a doctor's office in Boston, in German, English or French hospitals or within multinational organizations, with early vaccinations or with new pharmaceuticals from Big Pharma today, or in early modern Saxon mining towns or in Prussian military healthcare – for at least 500 years, accounting has been an essential part of medical practice with significant moral, social and epistemological implications. Covering the period between 1500–2000, the book examines in short case studies the importance of calculative practices for medicine in very different contexts. Thus, Accounting for Health offers a synopsis of the extent to which accounting not only influenced medical practices over centuries, but shaped modern medicine as a whole.

The Italian and Iberian Influence in Accounting History

The Italian and Iberian Influence in Accounting History PDF 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.

Strategic Management Accounting, Volume III

Strategic Management Accounting, Volume III PDF Author: Vassili Joannidès de Lautour
Publisher: Springer Nature
ISBN: 3030201570
Category : Business & Economics
Languages : en
Pages : 245

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Book Description
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.

Media Technologies and the Digital Humanities in Medieval and Early Modern Studies

Media Technologies and the Digital Humanities in Medieval and Early Modern Studies PDF 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.

Accounting, Capitalism and the Revealed Religions

Accounting, Capitalism and the Revealed Religions PDF Author: Vassili Joannidès de Lautour
Publisher: Springer
ISBN: 3319323334
Category : Business & Economics
Languages : en
Pages : 180

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Book Description
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.

Science on Stage in Early Modern Spain

Science on Stage in Early Modern Spain PDF 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.

Manuals for Penitents in Medieval England

Manuals for Penitents in Medieval England PDF 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.

Corporations, Accounting, Securities Laws, and the Extinction of Capitalism

Corporations, Accounting, Securities Laws, and the Extinction of Capitalism PDF Author: Wm. Dennis Huber
Publisher: Taylor & Francis
ISBN: 1000600963
Category : Business & Economics
Languages : en
Pages : 199

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Book Description
Ever since Marx, the future of capitalism has been fiercely debated. Marx and his followers predicted capitalism will end by violent overthrow, while others prophesied its demise will be the result of collapsing under its own weight. Still others argue that capitalism will not only continue to exist but continue to expand globally. This book takes a distinctively different approach by presenting solid evidence that capitalism has already ended. The author argues that corporate statutory law, securities laws, and generally accepted accounting principles have combined to cause the extinction of capitalists. Without capitalists as owners of capital, there can be no capitalism. The book examines the factors that converged to contribute to and hasten the extinction of capitalists, and thus of capitalism as an economic system, in an ironic case of the law of unintended consequences. The very things that were intended to promote, protect, and sustain capitalism are the things that caused its death. It exposes the fallacy that capitalism as an economic system not only continues to exist but is expanding globally. Capitalism is extinct and the social system constructed on capitalism as an economic system cannot be sustained. This book will appeal to economists, accountants, historians, political scientists, lawyers and sociologists, as well as students of those disciplines.