... 2018 06 05 2020 18 03 2021 15 04 2022 15 08 2022 01 09 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only There is a developing literature on the roles of accountability in the relationship between religion and economic...

... 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...

... who were frequently members of the Dissenting Protestant churches. © Emerald Group Publishing Limited 2014 Religion Accounting Industrial revolution Dissenting churches Ever since Weber proposed that Calvinist and Puritan teachings had engendered a “spirit of capitalism” which...

... Seventh‐day Adventists Health foods Financial reporting Religion Accountability's popularity and its application to a diverse range of activities and settings has led Bovens (2007 , p. 449) to the view that the concept of accountability has lost its clarity and “become less useful...

... secular activities outside of their allowed activities consumed the prime mission cause” (Cordery, 2006 , p. 213). Warwick Funnell can be contacted at: W.N.Funnell@kent.ac.uk © Emerald Group Publishing Limited 2013 Sacred‐secular divide Roman Catholic Church Religion Pastoral visit...

... 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...

...). This assumes that accounting is not disinterested, instead creating “a very particular visibility and pattern of organisational significance” (Hopwood, 1987 , p. 209). A number of papers have considered accounting's role in rendering aspects of organisations visible and hence governable [4] . Religion...

... or Islamic denominations. Kelum Jayasinghe can be contacted at: knjay@essex.ac.uk © Emerald Group Publishing Limited 2009 Management accountability Religion Society Sri Lanka Mauritius In their study of accounting and accountability in two Islamic religious organizations...

... the context of a country. Mohammad Hudaib can be contacted at: mhudaib@essex.ac.uk © Emerald Group Publishing Limited 2009 Auditing Ethics Religion Saudi Arabia The concept of auditor independence has a long history and still remains a contentious concept today. In the early...

... 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. Laughlin (1988...

...) of accounting in sacred spaces. Originality/value This paper highlights the sacred role and aspects to accounting. © Emerald Group Publishing Limited 2005 Narratives Religion Accounting Human nature The master commended the dishonest manager because he had acted shrewdly. For the people...

... Accounting Ethics Religion This themed section is associated with the recent special issue of Accounting, Auditing & Accountability on Theological Perspectives on Accounting (Vol. 17, No. 3). As we pointed out in the editorial of that issue, we received a considerable number...

... 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...

... reporting, and to add to the interpretation of visual images within financial reporting. Myths Financial reporting Religion Philosophy The sacred and accounting, mother tongue of capitalism, might seem an unlikely juxtaposition. However, the present study suggests that it is possible...

..., Glasgow. Historical documents deposited in the National Library of Scotland were also consulted extensively. The following section introduces the Iona Community. Accounting Religion Christianity Discipline Scotland It was in the first decade of the twentieth century that Max Weber...

... Eliade, perhaps best described as an anthropologist of religion, she looks at the subliminal messages contained in financial reports. Eliade argued that the “stairway to heaven” was a religious archetype, which, she shows is often used by firms in their accounting documents. Drawing on established work...

... of these findings for administrators and researchers of ROs are discussed. Internal control Religion Trinidad and Tobago … the overseer must be above reproach as God's steward … (Titus 1:7) Internal control (IC) is broadly defined as a process designed to provide reasonable assurance regarding...

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