The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to (...) critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

Gouvernance et libéralités de Saladin: D’après les données inédites de six documents arabes. Edited by Jean-Michel Mouyon; Dominique Sourdel; and Janine Sourdel-Thomine. Documents relatifs à l’histoire des croisades, vol. 22. Paris: AcadémIe des Inscriptions et Belles-Lettred, 2015. Pp. 148. €30.

Usama ibn Munqidh. The Book of Contemplation: Islam and the Crusades. Translated, with introduction and notes, by Paul M. Cobb. Penguin Classics. London: Penguin, 2008. Pp. xlviii + 339, map, family tree. $16.