Artur Jastrzębowski
Poznań University of Economics and Business, Department of Accounting, al. Niepodleglosci 10, 61-875, Poznan, Poland
DOI: https://doi.org/10.31410/itema.2018.667

2nd International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2018 – Graz, Austria, November 8, 2018, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-13-4

Abstract

Purpose: Modern scientific research allows identifying many factors that have influenced the development of accounting over the centuries. Religion is one of many factors creating the current shape of the accounting system. However, the relationship between these two areas is not one-sided, the accounting system also influenced the shape of religious (especially religious texts), in particular the Bible. In the Bible, fragments were developed using the concepts used in the accounting system, especially regarding rules of keeping accounts, internal control and budgeting.

On the other hand, religion over the years has significantly influenced the formation of the accounting system. The common example is the area of shaping moral foundations that are the basis of some practices and accounting principles. However, another specific area of influence is shaping the form of some studies in the field of accounting. The above thesis was presented on the example of selected nineteenth-century textbooks from accounting, which authors gave to their works a form similar to a catechism, which may be explained by two factors:

– acquaint readers with the form of catechism,

– emphasizing the meaning of the content.

Design/methodology/approach: The aim of the article is to present the bilateral impact of accounting and religion on example of influences on the literature of both fields. Achieving the main goal required prior realization of specific objectives, including finding traces of accounting in religious texts and examples of the influence of religion on the accounting system.

The assumed assumptions of the article determined the structure of the article, so in the first part were shown fragments of the Bible containing activities which are currently characteristic for accounting system. Next, examples of the influence of religion on the accounting system, with particular reference to the use of forms characteristic of religious texts in the 19th century book-keeping textbooks were shown.

In the article was used critical analysis of sources and comparative analysis using the elements of inductive reasoning.

Key words

accounting determinants, accounting impact on the bible, impact of religious concepts on accounting


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