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Full-Text Articles in Arts and Humanities

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian Apr 2024

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian

Religious Studies Theses and Dissertations

Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …


Monetary Muddles: Money And Language, Ethics And Theology, Tyler Womack Apr 2023

Monetary Muddles: Money And Language, Ethics And Theology, Tyler Womack

Religious Studies Theses and Dissertations

This dissertation offers a theological critique of political economy by turning to Wittgenstein in order to re-think what “criticism” is and can be. It diagnoses the current state of critical discourse about money as incapable of properly dealing with the confusions or illusions such criticism identifies as intrinsic to our ways with money and economic production and exchange. The dissertation argues that while political economic critiques and heterodox theories of money rightly challenge the economic orthodoxy’s individualism and its illusions of an apolitical money and an autonomous market economy, these “social” critiques are caught in a Geltungslogik that dichotomizes “value” …