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Accounting, Institution of the Economic Liberal System, and the Great Religions of the World. Prolegomena

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  • Durã Nicolae V.

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    (“Ovidius” University of Constantza, Faculty of Law)

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    Abstract

    The evolutionary Process of Accounting – a basic institution of the economic liberal system - belongs to the area of the general history of economic thought, which originated in the ancient East, where we also find a first conception about work, "presented as a collaboration in a religious sense, as a sacrifice", and in ancient Greece, where the economic doctrine of Plato was formulated. From the economic doctrine of Plato to the theory of capitalism launched by the protestant Adam Smith (1723-1790) – which culminated with the global theories and models of economic growth and of economic crisis of our days – was of course an evolutionary process, emphasized by the specialized Schools, in which their main representatives have defined the content of economic thought of one age or another. But, this economic thinking left aside not only the "system of the market" and "the planned system" – as Kenneth Galbraith understood and explained them – but also the preception of the values of private or state economy by the great Religions of the world, among which the Christian one, the Parents of which have evaluated them from the angle of the teachings of the Holy Script of the Old and New Testament.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 396-400

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    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:396-400

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Keywords: the great religions; the history of bookkeeping; the management accounting; the economic liberal system;

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