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 …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth … century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is … examined through accounting works listed in the Union Catalogue of France whose titles contain the terms ‘accounting’ or …

, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community … fidèle would lead the French accounting community to bring into question certain traditional concepts and rules. …

Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the … accuracy with empirical data of firms from six nations is assessed. Findings – Results show that accounting values across …

This essay seeks to render accounting's relation to globalisation understandable in a hermeneutic rather than … sociological way. We address accounting's relation to globalisation first through Bartelson's three approaches to understanding … existing critical accounting work may or may not speak to these different approaches. We then suggest that accounting's place …