... by configuring the “non-market social realm” as the “socio-religious realm” in order to include accountability issues related to the Religious Society of Friends and, in this context, they examine Parker's (2014) concept of corporate social accountability through action. Religion may shape industrialists...

... of the theme to address issues in accounting today and in the future. Design/methodology/approach The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview...

...Alistair Mutch Purpose – The purpose of this paper is to explore the extent to which Scottish pre-eminence in accounting texts in the eighteenth century was influenced by religion. By so doing, to add to the literature on the relationship between religion and accountability. Design...

... of religion in this period. Carmona and Ezzamel (2006 , p. 117) later noted that “(r)esearch on the relationship between accounting and religion... is in short supply. Until quite recently, there has only been a handful of scholarly papers in the area...” (see also Carmona and Ezzamel, 2009). While one...

... organisations. Les Hardy can be contacted at: Les.Hardy@monash.edu © Emerald Group Publishing Limited 2013 Accountability Informal reporting Religious organizations Mashaw's taxonomy Seventh‐day Adventists Health foods Financial reporting Religion Accountability's popularity...

... The paper presents a critique of the sacred‐secular divide paradigm by considering an under‐researched period and a non‐Anglo Saxon context. Warwick Funnell can be contacted at: W.N.Funnell@kent.ac.uk © Emerald Group Publishing Limited 2013 Sacred‐secular divide Roman Catholic Church Religion...

... thoughts on the origin of basic accounting principles and their historical roles in sustaining social injustices. C.A. Saliya can be contacted at: Saliya.ca@gmail.com © Emerald Group Publishing Limited 2012 Accounting Critical thought Exploitation Karma Religion Social injustice...

... protagonist, Bishop Elphinstone. Conclusions are then presented. Catriona Paisey can be contacted at: catriona.paisey@stir.ac.uk © Emerald Group Publishing Limited 2011 Religion Accounting history Visibility Governance Sacred/secular divide Financial management Scotland Other...

... countries and regions. Buddhism and Hinduism both reflect similar characteristics in terms of eternal truths and doctrine pertaining to religion. According to Eliot (1954) and Kinsley (1982) , Hinduism and Buddhism have common philosophies that cluster around the concepts of Dharma (to hold...

... are anticipated to impact on the interpretation of the local meanings of independence. Figure 1 presents our conceptual framework. Mohammad Hudaib can be contacted at: mhudaib@essex.ac.uk © Emerald Group Publishing Limited 2009 Auditing Ethics Religion Saudi Arabia The concept...

... belief in their church's mission with the need to raise and manage the money necessary to mobilise that mission. Research limitations/implications Religion and religious organizations occupy a greater importance in society than academic accounting research would indicate, and this paper represents...

... ; Studstill, 2000). Although identified as a “historian of religions” Eliade claimed that the historical context was irrelevant and that his focus was on the structure and content of the religious experience (1958, p. 461). However, Eliade's central approach was a phenomenological focus on experience...

... and reconstructed in the interplay of the constructs of covenant, constitution and contract. This theorising may have a wider application both to expressive, public institutions and private organisations. © Emerald Group Publishing Limited 2005 Organizations Management accountability Control Religion...

... by highlighting the importance of adopting flexible theoretical frameworks. Originality/value It will be of value to accounting and accountability researchers who are seeking to gain a better understanding of the fit between accounting practices and the internal histories of religions. © Emerald Group...

... secular dichotomy that has been employed in studies of accounting in religious organisations. Originality/value This introduction focuses on papers that encourage interdisciplinary research in accounting that draws specifically on theological insights. Accounting Ethics Religion This themed...

... a history of value added in the United Kingdom ”, Accounting, Organizations and Society , Vol. 10 No. 4 , pp. 381 ‐ 413 . Calkins , M.S.J. (2000), “ Recovering religion's prophetic voice for business ethics ”, Journal of Business Ethics , Vol. 23 , pp. 339 ‐ 52 . Cooper , D.J...

..., 1995 ; Moustakas, 1990). All interviews were recorded and transcribed. Accounting Religion Christianity Discipline Scotland It was in the first decade of the twentieth century that Max Weber (2002) suggested a relationship between Protestantism, capitalism and bookkeeping. Since...

... on a suggested philosophical reading of sacred vestiges within financial reporting, and to add to the interpretation of visual images within financial reporting. © Emerald Group Publishing Limited 2004 Myths Financial reporting Religion Philosophy The sacred and accounting, mother...

... of an atmosphere in which people can conduct their activities and carry out their control responsibilities effectively. The higher‐level administrators of an organization are responsible for establishing the appropriate control environment. Internal control Religion Trinidad and Tobago … the overseer...

... generally. © MCB UP Limited 1993 Accounting industry Accounting research Churches Financial information Religion ...