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A Review of the Literature

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Accounting, Capitalism and the Revealed Religions

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Abstract

As the previous three chapters drew on the lessons the history of capitalism, accounting and religion can teach to contemporary accounting, this chapter reviews the existing literature on the subject. Whilst literature reviews tend to be descriptive and give a snapshot of knowledge on a subject, this chapter sets out to provide the reader with a clear overview of how debates have evolved and knowledge has been advanced. Pursuant of this objective, it first highlights what is known and what needs knowing. It then shows how scholars’ religious affiliation influences the way they conduct research on accounting and religion.

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Notes

  1. 1.

    Positive Accounting Theory states that accounting research must explain and predict accounting practices.

  2. 2.

    Lee Parker was Peter Booth’s supervisor at the initial stage of his PhD when they were at Griffith University, Queensland, Australia. Then, Parker moved to South Australia and Booth, who stayed at Griffith, was supervised by Craig Littler.

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  1. Grenoble École de Management, Grenoble, France

    Vassili Joannidès de Lautour

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  1. Vassili Joannidès de Lautour
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de Lautour, V.J. (2017). A Review of the Literature. In: Accounting, Capitalism and the Revealed Religions. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-32333-6_5

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  • DOI: https://doi.org/10.1007/978-3-319-32333-6_5

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