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...

Abstract: Using a dataset for a demographically representative sample of the Dutch population, containing a revealed preference risk attitude measure, as well as very detailed information about participants’ religious background, we study three issues raised in previous literature. First, we...

This paper deals with the recently revealed paradox that contemporary Muslims demonstrate a stronger Protestant work ethic (PWE) than contemporary Protestants do. I test whether this paradox is supported in a multilevel analysis on internationally comparative WVS data. According to Inglehart’s...