Joannides, Vassili; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2010
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 purport to explicate how the three monotheisms (Judaism …