The oldest profession

It is a widely held belief that prostitution is the oldest profession in the world. Various historical, cultural, and literary references are cited in support of this contention. Historical records from ancient civilizations in Mesopotamia, Greece, Rome, and India show that prostitution existed in ancient times. In Mesopotamia, ‘sacred prostitution’ was practised in temples of the goddess Ishtar.

Anthropological Perspectives:

From human nature and survival standpoint, prostitution can be seen as a basic economic transaction that has existed since the early days of human society. As one of the simplest forms of exchange, it could easily have arisen alongside the development of trade and commerce. In many early societies, women had limited economic opportunities. Prostitution provided a means of financial independence and survival, which might explain its long-standing presence.

Economic and Social Functions:

Throughout history, prostitution has often been driven by economic necessity. For many women, it provided a livelihood in the absence of other viable options for economic independence. Prostitution also fulfilled various social functions. In some cultures, courtesans were not only sex workers but also entertainers, musicians, and confidantes to the elite, playing significant roles in cultural and social spheres.

Enduring Presence:

Unlike many professions that have evolved or become obsolete over time, prostitution has maintained a continuous presence in virtually all human societies. Its adaptability to changing social, economic, and legal environments highlights its enduring nature. The ubiquity of prostitution across different cultures and eras reinforces the perception of it being the oldest profession. It is found in every corner of the globe, suggesting a universal aspect of human behaviour and societal structure.

However, I have argued that accounting is the oldest profession, in a poem published in the Accounting, Auditing and Accountability Journal (AAAJ), which is highly regarded, rated A* by Scimago Q1, and has an H-Index of 121. (See inset.)

In this poem, I have attempted to explore the intersection of religious beliefs and contemporary accounting principles, highlighting how they have been historically used to legitimise social exploitation. By examining the alignment of four fundamental accounting principles—matching, accrual, going concern, and the reporting cycle—with religious and social concepts, this paper reveals the deeper implications of accounting in sustaining social injustices.

I am of the view that accounting has a broader and more profound impact than traditionally perceived, necessitating a critical examination of its role in perpetuating inequality.

The origins of accounting principles are deeply intertwined with societal norms and religious beliefs. Historically, these principles have not only guided economic transactions but also served to legitimise various forms of social exploitation. I attempt to draw attention to the ways in which religious concepts have influenced accounting practices and how these practices have sustained social injustices over time. By critically analyzing the relationship between religious beliefs and accounting principles, I aim to reveal the hidden mechanisms through which accounting has perpetuated inequality. This analysis is grounded in a critical thought paradigm that underlines the philosophical foundation of my work.

Accounting concepts, religious beliefs, and social injustices

Religious beliefs have often justified social inequalities using concepts like destiny, karma, and divine will. Accounting principles, developed alongside these beliefs, have also been used to justify and perpetuate social inequalities.

The poem highlights the correspondence between four fundamental accounting principles and religious/social concepts:

Matching Principle:

This principle corresponds to the idea of balancing life’s pains and gains. It reflects the notion that every action has a corresponding consequence, akin to the karmic balance of good and bad deeds.

Accrual Principle:

This principle mirrors the accrual of karma over lifetimes. It emphasizes the ongoing accumulation of rewards and punishments, paralleling the accrual of financial transactions over time.

Going Concern Principle:

This principle relates to the continuity of life cycles, suggesting that just as businesses are assumed to continue indefinitely, so too are individuals’ lives and their karmic consequences.

Reporting Cycle:

This principle corresponds to the cyclical nature of life and rebirth. It reflects the periodic assessment of one’s actions and their outcomes, akin to the periodic financial reporting in accounting.

Implications and originality

The poem, however, does not provide concrete evidence, or case studies, to support its claims. This limits the paper’s ability to substantiate its arguments in a traditional academic sense.

However, the implications of the research are profound. It calls for accounting researchers to broaden their focus and consider how accounting practices have historically sustained social injustices and I used the concept of prostitution as a demonstrating screen.

I have used the poem as a vehicle to convey complex ideas about accounting and social justice and challenge the conventional academic writing, offering a new way to engage with the subject matter. My aim was to encourage readers to think critically about the role of accounting in society.

Conclusion

I believe the paper and the poem together present a compelling argument for the intersection of ancient/religious beliefs and accounting principles and their role in legitimizing social exploitation.

I hope the aforesaid poem will provoke critical reflection on the origins and implications of basic accounting principles, revealing their deep connections to ancient/religious beliefs and social injustices. By understanding the historical role of accounting, similar to the profession prostitution, in legitimizing exploitation, we can work towards more equitable and just accounting practices that value diversity and prioritize social responsibility.

(The writer, a senior Chartered Accountant and professional banker, is Professor at SLIIT University, Malabe. He is also the author of the “Doing Social Research and Publishing Results”, a Springer publication (Singapore), and “Samaja Gaveshakaya (in Sinhala). The views and opinions expressed in this article are solely those of the author and do not necessarily reflect the official policy or position of the institution he works for. He can be contacted at saliya.a@slit.lk and www.researcher.com)