Invısıble Accountıng Panorama Of Dıvıne Relıgıons: Accountıng Motıfs In Judaısm

Author : -İsmail BEKCİ,Ali APALI, Yasemin APALI
Number of pages : 44-60


As the first Divine religion, Judaism has affected not only the economic lives of its members, but also other people who are in relationships with its members in various ways. Economic life has a very broad topic, but this study is limited with the subject of the activities in business life of Jewish people, which is one of the most successful fields of them since it focuses on the accounting. Therefore, it is investigated the Torah (the first part of the Jewish bible and the central and most important document of Judaism) thoroughly as the source of their activities in business life and the related parts are sensitively put forward as the basis of the accounting actions. Besides, the subject of interest that is one another factor influencing the accounting as business life is analyzed in the Torah. The tax accounting contains within itself tax treatments occurring after taxation. The tax treatments which is a separate subject of accounting in itself is not included the context of this study. As a result, the aim of this study is to propose the tangible findings concerning the subjects of trade, interest and tax associated with the accounting.


Judaism, Accounting, Interest, Tax, Commerce.

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