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Confession and Bookkeeping

Confession and Bookkeeping

By Aho, James

Published by State University of New York Press

English 153 pages 2012
Estimated reading time: 2 h 48 min
PDF

About this book

A fascinating exploration of the connection between profit making and morality, this book illustrates how modern accounting had its roots in the sacrament of confession. Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.

Availability

Confession and Bookkeeping is available as PDF at 9 online bookshops. Bookshops carrying it include Bajalibros Argentina, Bajalibros Latam, Bookshop Uruguay.

Language
English
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Frequently asked questions

In what formats is Confession and Bookkeeping available?
Confession and Bookkeeping is available as PDF at 9 online bookshops.
Where can I buy Confession and Bookkeeping?
You can buy Confession and Bookkeeping at Bajalibros Argentina, Bajalibros Latam, Bookshop Uruguay. Compare every option in the list on this page.
How long does it take to read Confession and Bookkeeping?
At an average reading pace, Confession and Bookkeeping takes about 2 h 48 min to read (153 pages).

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