The oldest profession
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 27 July 2012
Abstract
Purpose
The purpose of this paper is to draw attention towards how religious beliefs are linked to today's accounting principles and legitimating exploitation.
Design/methodology/approach
The poem is a critical thought.
Findings
Religious concepts have been widely used to justify various historical social injustices. Four basic accounting principles; matching, accrual, going concern and reporting cycle perfectly correspond with life cycles, the acts and rewards of such lives, and “balancing” the pains and gains of individuals and society. These concepts, which have now become the foundation of accounting, were in existence millennia ago.
Research limitations/implications
Accounting is broader than has been widely perceived. Accounting researchers should pay more attention to how accounting helped sustain social injustices.
Originality/value
This poem provokes thoughts on the origin of basic accounting principles and their historical roles in sustaining social injustices.
Keywords
Citation
Saliya, C.A. (2012), "The oldest profession", Accounting, Auditing & Accountability Journal, Vol. 25 No. 6, pp. 1072-1072. https://doi.org/10.1108/09513571211250279
Publisher
:Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited