Religion, capitalism and the rise of double-entry bookkeeping
Bibliographic Data
| ID | 11624938 |
|---|---|
| Authors | Hans Derks (corresponding author) |
| Year | 2008 |
| Volume | 18 |
| Issue | 2 |
| Pages | 187-213 |
| Publication date | 2008-06-20 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Accounting Business & Financial History (JOURNAL) |
| Journal identifiers | ISSN: 0958-5206 • E-ISSN: 1466-4275 |
| Publisher | Routledge (PUBLISHER • GB) |
| DOI | 10.1080/09585200802058735 |
| OpenAlex | W2037245298 |
| Language | EN |
| Citations received | 4 |
| References cited | 37 |
Max Weber and Werner Sombart inspired a famous debate about the following problem: what should be the (historical) basis nowadays for understanding the relationship between religion, capitalism and double-entry bookkeeping (DEB)? In their view DEB practically invented capitalism thanks to its religious basis. Recently, the debate was renewed by claiming that Roman Catholicism played this pivotal role. The article deals with all three main concepts in the relationship. It redefines capitalism, gives DEB its proper place in the past and present, and denies that Roman Catholicism as a belief system had something to do with DEB and capitalism. As an alternative, it proposes a new theoretical framework based on a modernization of the age-old Aristotelean Oikos versus Market thought, which was revived in Weber's Evolution der Hausgemeinschaft
Bookkeeping · Capitalism · Economics · Modernization theory · Neoclassical economics · Political science · Politics · Sociology · Accounting · Economic Theory and Institutions · Law · Philosophy · Political Economy and Marxism · Weber, Simmel, Sociological Theory
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Das Ende eines einmaligen Phänomens
The Catholic Ethic and the Spirit of Capitalism
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A History of Financial Accounting
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| Unique citing works | 4 |
|---|---|
| Citations per year | 0,27 |
| Citation span | 2011 - 2018 (8) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 4 |