Objectives. Scholars have debated Max Weber's theory of the relationship between religion and capitalism for almost 100 years. Still, the debate is clouded by confusion over Weber's claims about religious doctrine and over the supporting evidence. The purpose of this study is to clarify Max Weber's claims regarding the concept of the calling and the related "anti-mammon" injunction and concept of "good works" and substantiate with historical evidence the religious doctrine Weber describes. Methods. Comparative analysis of early Protestant Lutheran and Calvinist documents from the sixteenth and seventeenth centuries was used to flesh out a history of ideas to determine whether evidence exists to support Weber's claims related to religious doctrine. Results. Historical analyses revealed that the concept of the calling pre-dated Luther in the Bible. Luther's innovation was not in his use of the word beruf but in his application of the concept of the calling to the common people and his teaching of that idea. The idea of sanctified work was key in both Lutheran and Calvinist documents. There was an increased emphasis on work and encouragement to accumulate wealth in Calvinist documents. Conclusion. Weber's etymological evidence surrounding Martin Luther's use of the word beruf in his German translation of the bible is idiosyncratic and not important to the transmission of the concept of the calling. Luther's application of the concept of the calling to the laity and idea of sanctified work, however, is the foundation on which the Protestant ethic rests, as Weber claims. Weber's other claims regarding the concept of work in early Protestantism are also supported here. Weber did not overstate the implications for societal transformation in early Protestant theology.

Mehr als zwei Jahrzehnte nach der wirtschaftlichen Liberalisierung Indiens kam es zur Herausbildung einer neuen Kultur des Unternehmergeistes, eines kapitalistischen Geistes. Sie umfasst die Wiederbelebung traditioneller wie auch das Entstehen angeblich moderner Werte. Die Kultur des Unternehmergeistes bezog sich vorwiegend auf die aufstrebende Mittelschicht des Landes. Diese Arbeitet erforscht wie der kapitalistische Geist in der Wirtschaftselite im indischen Bundesstaat Gujarat entsteht. Das Ziel der Forschung liegt in der Erklärung von Ungleichzeitigkeit im kapitalistischen Geist. Gujarat bietet sich als Region für eine solche Analyse an, da der Staat sowohl über wirtschaftliche Traditionen verfügt wie auch eine starke wirtschaftliche Öffnung erfährt. Den kapitalistischen Geist fasse ich als kapitalistisches Ethos im Anschluss an Pierre Bourdieus Konzept des Habitus. In Kombination mit Boike Rehbeins Konzept der Soziokultur, welches nebeneinander bestehende Lagen mit unterschiedlichen sozio-historischem Ursprüngen in einer Gesellschaft erklärt, gehe ich der Forschungsfrage nach dem Entstehen des kapitalistischen Geistes nach. Die Forschung wurde mittels der Dokumentarischen Methode mit qualitativen Interviews mit der Wirtschaftselite in Gujarat durchgeführt. Dem kapitalistischen Ethos in der Wirtschaftselite in Gujarat liegen drei Soziokulturen zugrunde, die mit der Britischen Kolonialzeit und Industrialisierung (1850-1947), mit der Zeit der eingeschränkten Wirtschaft (1947-1991) und mit der wirtschaftlichen Liberalisierung (1991) entstanden. Das kapitalistische Ethos wird in den Soziokulturen verschiedentlich interpretiert. Ich habe drei kapitalistische Ethoi rekonstruiert: das Mahajan Ethos, das Nehruvianische Ethos und das Neoliberale Ethos. / Almost two decades after India’s economic liberalization, scholars found the emergence of a new moral order. This new enterprise culture, or capitalist spirit, entailed the revival of traditional as well the formation of putatively modern values. While this enterprise culture accounted mostly to the emerging middle class in the country, similar changes were observed at the core of industrial capitalism: management styles, which remained unstudied sociologically. This thesis investigates how the capitalist spirit in the business elite in the Indian state of Gujarat emerges. The purpose of this study is to explain the emergence of asynchronicity in the capitalist spirit. Studying the business elite in a state with a stronghold in business traditions as well as a stark economic liberalization contributes to the above mentioned studies. Based on literature review I argue for the capitalist spirit as capitalist ethos, drawing on Pierre Bourdieu’s habitus concept in combination with Boike Rehbein ‘s concept of socioculture, which explains coexisting layers in societies of different socio-historical origins. This research interest was operationalized with the documentary method, conducting qualitative interviews with the top business leaders in Gujarat. In this study, the capitalist ethos in the business elite in Gujarat emerges in three sociocultures that arose with British colonialism and industrialization (1850-1947), with the restricted economy (1947-1991), and with economic liberalization (1991). The capitalist ethos is differently interpreted in the sociocultures and therefore gains different meaning. I reconstructed the three capitalist ethoi of the Mahajan Ethos, the Nehruvian Ethos and the Neoliberal Ethos, respectively.