Karma is denied in an early major Buddhism rival, while it is accepted in Buddhism and Jainism.
Ajivikas considered the karma doctrine as a fallacy. The philosophy of Ajivika was founded by Makkhali Gosala, it was a Sramana movement and a major rival of early Buddhism and Jainism. Buddhism is founded on elements of the Sramana movement, which flowered in the first half of the 1st millennium BCE, but its foundations contain novel ideas not found or accepted by other Sramana movements. Buddhism shares many philosophical views with other Indian systems, such as belief in karma  a cause-and-effect relationship, samsara  ideas about cyclic afterlife and rebirth, dharma  ideas about ethics, duties and values, impermanence of all material things and of body, and possibility of spiritual liberation (nirvana or moksha). However, like all Indian religions, it shares the core concepts such as karma, ethical living, rebirth, samsara and moksha. 
