Traces of accounting in Islam and other divine religions

This research aimed to provide a theoretical framework for determining how Holy Books influence business, commerce, and accounting sciences. Furthermore, the objective is to ascertain the utilization and significance of accounting concepts within sacred texts. The traces of accounting science have been researched in the holy books. The people living in these lands are members of a civilization that developed under the influence of different religions and cultures. For this reason, the culture formed by the people living in these lands is also fed from the same sources. All the activities of people at different times and places have been influenced by religions. In some places, people's lives are even completely shaped according to the rules of religion. The effects of religion on the daily economic life of individuals have been an important factor in examining the relationship between religion and the economy. The first section defines the term 'business' and its functions. Furthermore, the term 'accounting' is explained, along with its significance, historical evolution, and key ideas, without going into too much detail. The second section studies the connection between culture and religion, which is a subset of culture, and trade, as well as the relationship between holy texts and trade, by providing historical and contextual basic information about the Torah, Psalms, Bible, and Qur'an. The third section contains discussions on the accounting science in the Holy Books, as well as explanations of key ideas linked to the issue, backed by direct and indirect quotations.