Religious Thought, Theology and Philosophy of Religion Commons^™

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 …

Harold Hargis Photograph Collection, Jaclynn Martin

Prints and Photographs Department

Dr. Harold Walter Hargis (1925-2015), a distinguished oral and maxillofacial surgeon, was born in Bluefield, West Virginia on June 11, 1925. His parents were Thomas and Mary Clare Hargis. Dr. Hargis made significant contributions to the field of dentistry.

He served in the U.S. Navy during World War II and subsequently pursued his education, earning a Bachelor of Science in Liberal Arts from Howard University in 1951 and a Doctor of Dental Surgery (DDS) from the same institution in 1955. During his time at Howard, he met his wife, Mary Frances Diggs, and joined the Omega Psi Phi fraternity.

After …