Weighed in the balance - accounting and ideas of judgement at the time of death: from the Egyptian to the Early Irish Christian traditions

TY - JOUR

T1 - Weighed in the balance - accounting and ideas of judgement at the time of death

T2 - from the Egyptian to the Early Irish Christian traditions

AU - Michaelson, Rosa

AU - Cordina, Renzo

AU - Power, David

PY - 2025/12/8

Y1 - 2025/12/8

N2 - This paper explores how ideas of judgement-at-death shaped the emergence of accounting. Using a macro-historical approach, it examines eschatological motifs across Egyptian, Zoroastrian, Jewish, and Christian traditions, with special attention to Irish high crosses. Themes such as weighing deeds, the “Book of Life”, and mediating figures reveal how accounting metaphors of balance, record-keeping, and interpretation were embedded in moral culture long before they became technical practices. By tracing this lineage, the study shows how spiritual metaphors of accountability helped frame enduring conceptions of ethical and financial responsibility.

AB - This paper explores how ideas of judgement-at-death shaped the emergence of accounting. Using a macro-historical approach, it examines eschatological motifs across Egyptian, Zoroastrian, Jewish, and Christian traditions, with special attention to Irish high crosses. Themes such as weighing deeds, the “Book of Life”, and mediating figures reveal how accounting metaphors of balance, record-keeping, and interpretation were embedded in moral culture long before they became technical practices. By tracing this lineage, the study shows how spiritual metaphors of accountability helped frame enduring conceptions of ethical and financial responsibility.

KW - Accounting history

KW - macro-history

KW - eschatology

U2 - 10.52399/001c.146614

DO - 10.52399/001c.146614

M3 - Article

SN - 2737-7482

JO - Accounting, Finance & Governance Review

JF - Accounting, Finance & Governance Review

ER -