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.
Michaelson et al. (Mon,) studied this question.