Remarrying ‘the rational’ to ‘the myth’: an investigation by using baudrillard’s order of simulacra

Abstract

In the postmodern era, all things are in the process of changing from sign to simulacrum. This process is called simulation. Accounting and religions are, without exclusion, also in the process of simulation. Debates on how accounting relates to religion have been going on, probably since the claim of Weber’s Ethics of Protestants and The Spirit of Capitalism. Accounting is based on rationalism, while religion that is based on intangible faith and beliefs is regarded as myth. The question is: can the two opposites be combined? This paper tries to provide other alternatives views how accounting relates to religion and how this relation also undergoes simulation. The religion views portrayed are Catholics, Protestants, Buddha and Islam. The methodology used is Baudrillard’s Order of Simulacra as it contains genealogical analysis, such as that put forward by Michel Foucault. The findings, based on literature studies and empirical evidences found in religious institutions websites, confirm that there is a trend of the return of the religion in accounting: a remarrying process in this postmodern era, after it has been divorced during the enlightenment era (Auckflaruung). However, this remarrying process only happens at superficial level, exposing the fact that secularism happens in the religious institutions websites being studied, including Islam. Keywords: Accounting, Religion, Simulacra, Simulation.