Double-Entry Accounting and Confession

James Aho

Business chronicling and penitential confession both were expressions of a late medieval project in moral improvement. Each involved the “casting of accounts,” the first to an auditor; the second to the Auditor (God).

Click here to view the PDF.

Excerpts from Confession and Bookkeeping: The Religious, Moral, and Rhetorical Roots of Modern Accounting, State University of New York Press, 2005. Republished here with thanks to Prof. Aho.

Subject: , , , ,
File Type: ,