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Religion, capitalism and the rise of double-entry bookkeeping

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  • Hans Derks

Abstract

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.

Suggested Citation

  • Hans Derks, 2008. "Religion, capitalism and the rise of double-entry bookkeeping," Accounting History Review, Taylor & Francis Journals, vol. 18(2), pages 187-213.
    • Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:187-213
    DOI: 10.1080/09585200802058735
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    Cited by:

    1. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Post-Print hal-00477759, HAL.
    2. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.

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