Accounting, greed, and beliefs in a nineteenth century communal religious society

The availability of the accounting and other records of a religious communal society (the Harmony Society) provides for a study that adds to the literature on accounting in religious organizations, a need highlighted in Carmona and Ezzamel’s article in Accounting History that discusses: (1) the unique spiritual dimension of religious institutions and its impact on accounting, and (2) the ‘sacred/profane divide’ (p. 122). The Harmonists’ communal beliefs were derived from Biblical interpretations and were necessitated by the need for shared labor and resources. Harmonists’ accounting records were sophisticated but did not account for labor costs provided by members. The interplay of these beliefs and the greed of the leaders impacted the group’s accounting system and created a spiritual/profane divide. The study explores the interplay between the role of accounting and the community’s beliefs and goals.

Harmony in Business: Christian Communal Capitalism in the Early Republic

Scholars increasingly acknowledge the contingent, varied, complex nature of capitalism, yet overlook a viable vision of the early nineteenth-century United States: communal capitalism. Communal societies proliferated in the early United States as a way to regulate the market. The most industrious, materially successful model of this approach was George Rapp’s Harmony Society, established in 1805. Rapp was a radical Pietist, immigrating with his followers from Württemberg in order to establish a purified community that would persevere into the millennium he predicted was imminent. Despite a ban on private property, the Harmonists embraced the market, building textile factories and conducting market activity under the moniker “Rapp & Associates.” Technologically innovative, shrewd in business, and dogged in pursuit of a “divine economy,” the example of the Harmony Society helps us better understand how religious businesses helped shape the early American capitalist system and, specifically, the contributions of German Pietism to economic thought in the Atlantic world. Ultimately, we discover how the Harmonists’ communal capitalism forsook wages and private property, while embracing stocks, bonds, leases, mortgages, patents, trademarks, licenses, litigation, and contracts as they built an incredibly successful and wealthy manufacturing community in the then-western United States, even as George Rapp’s authoritarian leadership style created tensions within his workforce of immigrant women, men, and children.

INTERAKSI MASYARAKAT MULTIRELIGIUS DI DESA TEGALSARI BELITANG II OKU TIMUR SUMATERA SELATAN

This paper describes the interaction of community in building of multireligious peace. Diverse tribes and traditions that each group has trusted provide a good example in social harmony. Although they are from a various community groups, they able to build harmony. This multi society increases mutual understanding in which mutual respect for differences arise. This builds a good traditions for peoples to exchange opinions. So, harmony interaction do occurs in multi-religion and culture where building tolerance becomes ever more intense. I states that differences do not always cause violence or fragmentation of a group, but it seen that on the differences people can build a harmony society.

Re Thinking of Islamic Thought: MODERATION OF ISLAM IN ARTS PERFORMANCE

: The aims of the study: (1) Describe the values of Indonesiaan instilled in boarding school. (2) Describe the moderation of Islam that respects differences in pesantren (Islamic Boarding School). (3) Describes the relationship between growing Indonesianan values in pesantren with the moderation of santri who uphold the dignity of humanity personally and socially sovereign humanity. This study used a quantitative approach. The research found: (1) The values of the Indonesian-owned santri (students) pertained high. (2) The moderation attitudes of the santri are high. (3) There is a relationship between the understanding of Indonesian-owned santri with Islamic moderation developed pesantren. Conclusion: Pesantrens are also agents of change of thought, especially the planting of Indonesian values. Then at the same time pesantren also penumbuhkembangan moderasi Islam tolerant, cooperate, mutual respect so as able to build moderate Islam in the middle of society, in realizing harmonization in social life. Keyword : Islam Kean Indonesiaan, Moderation, Pesantren and Harmony Society.

Discussion on the Issues Related to the Evaluation of Corporate Social Responsibility

In the process that international society advocates low-carbon economy and in the movement of social responsibility, both theory field and practical field need to explore new thought as well as new model about how to evaluate enterprise’s social responsibility. Especially, in the practice of building harmony society of China, enterprise as basic organization and micro entity, should undertake social responsibility. This paper firstly defines the meaning of enterprise’s social responsibility, and then joining it with the practical condition of Chinese enterprise, from the angle of stake-holders including employee, stockholder, consumer, supplier, community, government and environment resource to build the evaluation index system of enterprise’s social responsibility, in order to offer a criterion and guideline for evaluating its performance.