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2017 | OriginalPaper | Chapter

4. Religions and Contemporary Accounting Issues

Author : Vassili Joannidès de Lautour

Published in: Accounting, Capitalism and the Revealed Religions

Publisher: Springer International Publishing

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Abstract

This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the book’s four religions and double-entry bookkeeping. Pursuant of this objective, the Chapter draws lessons pertaining to accounting. Those mostly relate to the evaluation of counterparts, with a particular emphasis placed on intangibles (faith). Also, the four religions initiated a discussion as to the need for reporting and auditing standards. Building on the philosophy of religions, this chapter next discusses how contemporary accountability systems have been influenced by the book’s religions.

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Title: Religions and Contemporary Accounting Issues
Author: Vassili Joannidès de Lautour
Publisher: Springer International Publishing
Book: Accounting, Capitalism and the Revealed Religions
Print ISBN: 978-3-319-32332-9

Electronic ISBN: 978-3-319-32333-6

Copyright Year: 2017
DOI: https://doi.org/10.1007/978-3-319-32333-6_4