Book Chapter

The 'medieval', the common good and accounting

Citation

Dobie A (2016) The 'medieval', the common good and accounting. In: Akrivou K & Sison A (eds.) The Challenges of Capitalism for Virtue Ethics and the Common Good: Interdisciplinary Perspectives. Interdisciplinary Perspectives. Cheltenham: Edward Elgar, pp. 37-48. https://www.elgaronline.com/view/9781784717902.00009.xml; https://doi.org/10.4337/9781784717919.00009

Abstract
Business practices and behaviour in the medieval world might automatically be regarded by some today as primitive, traditional and uninformed by ethical considerations, particularly in comparison to present-day ‘best practice’. This chapter explores a range of conceptions and misconceptions regarding the characteristics, ethical considerations and business practices of ‘medieval man’. The influence of ecclesiastical teaching, particularly the medieval ‘rediscovery’ of Aristotle (384–22 BC) and his integration into a Christian ‘worldview’ by Aquinas (1225–74), on concepts of ‘private property’, ‘fair price’, ‘profit’ and the ‘common good’ is investigated, and the practical application of the implications of these concepts within accounting records is explored, revealing accountability and stewardship to have been as prominent then as they are today.

StatusPublished
Title of seriesInterdisciplinary Perspectives
Publication date31/12/2016
PublisherEdward Elgar
Publisher URLhttps://www.elgaronline.com/view/9781784717902.00009.xml
Place of publicationCheltenham
ISBN9781784717902