tailieunhanh - KEEPING ACCOUNTS BY THE BOOK: THE REVELATION(S) OF ACCOUNTING

A successful MVA effort will enable sequestration project developers to ensure human health and safety and prevent damage to the host ecosystem. The goal is to provide sufficient information and safeguards to allow developers to obtain permits for sequestration projects. MVA also seeks to support the development of an accounting to validate the retention of CO2 in deep geologic formation that approaches 100 percent, contributing to the economic viability of sequestration projects Finally, MVA should provide improved information and feedback to sequestration practitioners, resulting in accelerated technologic progress. DOE’s Core R&D activities for geologic carbon sequestration and subsequent monitoring activities are generally divided into deep conventional reservoirs (saline formations, depleted oil and gas fields, and. | Author manuscript published in Crises et nouvelles problématiques de la Valeur Nice France 2010 KEEPING ACCOUNTS BY THE BOOK THE REVELATION S OF ACCOUNTING hal-00477759 version 1 - 30 Apr 2010 Vassili JOANNIDES Grenoble École de Management 12 rue Pierre Sémard 38003 Grenoble cedex France Nicolas BERLAND Université Paris Dauphine Place du Maréchal de Lattre de Tassigny 75116 Paris France Abstract Our paper addresses what the moral foundations of accounting are regardless of capitalistic operations as we are seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms Judaism Christianity divided into Roman Catholicism and Protestantisms and Islam have successively revealed the nature of accounting to moralise people s day-to-day conduct. Our approach to the revelation of accounting is informed with practice theory to study how accounting was used in believers day-to-day activities and faith management. To this end we read theological debates on accounting from Rabbinic Islamic Catholic and Protestant literatures raised at the time of the Reformation. Our study reveals that in the four religions bookkeeping serves as routine and rules to account for daily conduct its content being contingent upon common understandings viz. God s identity capabilities and expectations and teleoaffective structures viz. definition of and ways to salvation . Through this paper we demonstrate that accounting issues have always served as a sub-practice in moral practices and is therefore not necessarily coincidental with economic operations. Ultimately we contribute to literature on the genesis of accounting accounting as situated practice and accounting as moral practice. Keywords religion accounting Catholicism Protestantism Judaism Islam Control as practice Paper