© 2017

Accounting, Capitalism and the Revealed Religions

A Study of Christianity, Judaism and Islam


  • Provides a comprehensive, comparative discussion of accounting and record keeping within a religious context

  • Offers insight into the ways in which three rich religious traditions have embraced accounting practices historically

  • Features a contemporary case study that shows how traditions and technologies in the modern world have been shaped by religious accounting


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

  1. 1.Grenoble École de ManagementGrenobleFrance

About the authors

Dr Vassili Joannidès de Lautour is an Associate Professor of Management Control at Grenoble École de Management, France, and at Queensland University of Technology, Australia. His research interests and publications focus on the religious foundations of contemporary accounting technologies and practices. His work has been published in journals including Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal. He is also an Associate Editor of the Journal of Accounting & Organizational Change and a board member of several other journals.

Bibliographic information

Industry Sectors
Finance, Business & Banking


“This is an interesting book that explores a very important topic for contemporary accounting research. It demonstrates that accounting and capitalism have religious roots, and highlights how the four main monotheistic religions viewed and incorporated accounting historically. … The book is also highly recommended for faculty members and other researchers interested in exploring accounting and religion issues. It provides a timely and highly relevant contribution to reflection and debate about religion and its organizational accountabilities.” (Tânia Menezes Montenegro, Accounting in Europe, March, 2017)