Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the three monotheisms have bared the core of accounting. We...

Cet ouvrage met la finance islamique au coeur de la sortie de crise, en démystifiant les idées reçues et en cherchant à définir les moyens pour que la place financière de Paris devienne un des principaux centres de gestion de la finance islamique.

Using local administrative data from 1826 to 1936, we document the evolution of crime rates in 19th century France and we estimate the impact of a negative income shock on crime. Our identification strategy exploits the phylloxera crisis. Between 1863 and 1890, phylloxera destroyed about 40% of...

The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting...

Aux côtés de l'armée, les premières organisations ont été, pour beaucoup d'entre elles, de nature religieuse, ou en tous cas imprégnées de considérations religieuses. Les premières pratiques d'animation et de finalisation de l'action collective ont plus généralement été marquées...

We use several measures to compare the performance of a large set of Dow Jones Islamic indexes to selected benchmarks. We test the performance over the whole period and then focus on extreme events. We identify extreme events as the 100 lowest and the 100 highest conventional World Indexes daily...