LEADER 03740nam 2200733Ia 450 001 9910962689103321 005 20251116214659.0 010 $a9780791482797 010 $a0791482790 010 $a9781423748793 010 $a1423748794 035 $a(CKB)1000000000459475 035 $a(OCoLC)76764534 035 $a(CaPaEBR)ebrary10579089 035 $a(SSID)ssj0000128498 035 $a(PQKBManifestationID)11131609 035 $a(PQKBTitleCode)TC0000128498 035 $a(PQKBWorkID)10064612 035 $a(PQKB)10740187 035 $a(OCoLC)63161498 035 $a(MdBmJHUP)muse6324 035 $a(Au-PeEL)EBL3407666 035 $a(CaPaEBR)ebr10579089 035 $a(OCoLC)923407881 035 $a(DE-B1597)681318 035 $a(DE-B1597)9780791482797 035 $a(MiAaPQ)EBC3407666 035 $a(Perlego)2671521 035 $a(EXLCZ)991000000000459475 100 $a20041119d2005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aConfession and bookkeeping $ethe religious, moral, and rhetorical roots of modern accounting /$fJames Aho 205 $a1st ed. 210 $aAlbany $cState University of New York Press$dc2005 215 $a1 online resource (152 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a9780791465455 311 08$a0791465454 320 $aIncludes bibliographical references (p. 99-120) and index. 327 $aThe problem -- Roman Catholic penance -- The "scrupulous disease" -- Business scruples -- Medieval morality and business -- The notary-bookkeeper -- The rhetoric of double-entry bookkeeping -- Confession and bookkeeping. 330 $aDouble-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. 606 $aAccounting$xMoral and ethical aspects 606 $aBookkeeping$xHistory 606 $aCapitalism$xMoral and ethical aspects 606 $aChristian sociology$xCatholic Church$xHistory 606 $aEconomics$xReligious aspects$xCatholic Church$xHistory 615 0$aAccounting$xMoral and ethical aspects. 615 0$aBookkeeping$xHistory. 615 0$aCapitalism$xMoral and ethical aspects. 615 0$aChristian sociology$xCatholic Church$xHistory. 615 0$aEconomics$xReligious aspects$xCatholic Church$xHistory. 676 $a657/.2/09 700 $aAho$b James A.$f1942-$01869617 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910962689103321 996 $aConfession and bookkeeping$94481432 997 $aUNINA