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).
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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.