Confession and Bookkeeping

The Religious, Moral, and Rhetorical Roots of Modern Accounting

By James Aho | Publisher: State University of New York Press

About the book

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.

Editions of Confession and Bookkeeping

Hardcover
ISBN 9780791465455
Paperback
ISBN 9780791465462
PDF
ISBN 9780791482797

Read an Excerpt

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.

Frequently Asked Questions

What is Confession and Bookkeeping about?

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.

What core themes, tropes, or subjects are explored in Confession and Bookkeeping?

Society and Social Sciences > Society and culture: general > Social groups, communities and identities > Social groups: religious groups and communities

Where can I read a sample of Confession and Bookkeeping?

You can read an official preview of the few pages here https://www.book2look.com/book/9780791465455

How long is Confession and Bookkeeping and how many pages does it have?

Confession and Bookkeeping has 151 page(s)

Who is/are the Author/s of the book Confession and Bookkeeping?

James Aho

Who is the Publisher of the book Confession and Bookkeeping?

State University of New York Press

What are the ISBN numbers for the physical and digital editions?

Confession and Bookkeeping is available as hardcover(ISBN 9780791465455) and paperback(ISBN 9780791465462) and pdf(ISBN 9780791482797)

Where can I buy Confession and Bookkeeping online or support local independent bookshops?

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Where can I buy Confession and Bookkeeping?