Accounting and theology, an introduction

McPhail, Ken; Gorringe, Tim; Gray, Rob

doi:10.1108/09513570410545768

Cited by 38 publications

(13 citation statements)

References 24 publications

(26 reference statements)

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“…Special journal issues have also contributed to the development of studies on the relationship between accounting history and religion. For example, the impact of the special thematic issue in 2006 by Carmona and Ezzamel (2006) ( AH ) on accounting and religion from an historical perspective, and earlier, the special AAAJ issue on accounting and theology (McPhail et al, 2004) (while not specifically seeking historical studies), seemed to provide an impetus. Carnegie (2012) suggests these have a role as “literature starters” or “mobilisers”, while Joannidès and Berland (2013) suggest they are inanimate actors in the network.…”

Section: Research Gaps and A Research Agendamentioning

confidence: 99%

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Accounting history and religion: A review of studies and a research agenda

Cordery

2015

Accounting History

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Since around 2003, the number and extent of studies into accounting history and religion has increased significantly from their prior scarcity. This growing interest in the junction of accounting, religion and theology recognizes the social and economic importance of belief systems and religious institutions. Yet, publications are unevenly distributed, with a focus on a micro-perspective – analysing the manner in which accounting is practised within organizations. Few studies take a macro-perspective to consider how religion influenced (or potentially could influence) accounting outside of religious institutions. The purpose of this article is to review the contributions in the last three decades, to highlight the topics that remain relatively unexplored, and thus to encourage more research into accounting history and religion. Opportunities for extending knowledge include: comparative studies, studies of countries, people and faiths that have been left largely unexplored, and studies from theologians concerning key concepts (such as ethics) which impact academic understandings, as well as the practical application, of accounting.

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Section: Research Gaps and A Research Agendamentioning

confidence: 99%

“…In the contemporary context, McPhail, Gorringe and Gray (2004) note some concern that accounting academe may not have taken religion and theology seriously. Nevertheless, Walker (2006: 114) notes “increasing interest in the intersections between accounting and religion in historical contexts”.…”

Section: Introductionmentioning

confidence: 99%

Accounting history and religion: A review of studies and a research agenda

Cordery

2015

Accounting History

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“…Christine de Pizan's view of the nexus between accounting and religion differs from the nexus identified in extant accounting histories, which have primarily sought to explain accounting in stewardship terms [Laughlin, 1990, McPhail et al, 2004, Jayasinghe and Soobaroyen, 2009. She does not discuss stewardship but a stewardship construction of accounting is not at odds with her view because she considers a religious underpinning for how accounting is done whereas stewardship provides a religious rationale for why accounting is done.…”

Section: Inside the Treasurementioning

confidence: 95%

Choreography of the Past: Accounting and the Writing of Christine de Pizan

Miley

Read

2017

Accounting Historians Journal

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This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th century to give guidance on account keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three divine virtues of reason, rectitude, and justice are applied. Christine de Pizan describes how demonstrating these virtues through the proper keeping of accounts and budgets is a way to demonstrate love of God. Although historical accounting records show how accounting was done, this manuscript explains why it was done. In giving a rationale for single-entry bookkeeping and budgeting, the manuscript provides a source that prevents present-mindedness when attempting to undertake contemporary analyses of accounting records from this historical period.

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“…In 2004, the Accounting, Auditing & Accountability Journal (AAAJ) called for the inclusion of a theological/religious lens in accounting research to promote moral values and ethics in corporations and to challenge the dominant secular materialism (McPhail et al, 2004;Tinker, 2004). This inclusion is seen as a strategic step towards ending the sacred-secular dichotomy to broaden accounting and bring more interdisciplinary, sophisticated perspectives to it (McPhail et al, 2005).…”

Section: Introductionmentioning

confidence: 99%

Spirituality, happiness and auditors' commitment: an interbeing perspective

Efferin

Hutomo

2021

AAAJ

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PurposeThis study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members); organisational performance and growth and auditors' commitment are interconnected and impermanent.Design/methodology/approachThis study employed an interpretive case study in an Indonesian accounting firm. The researchers explored the collective and individual feelings, thoughts, actions and experiences of the firm's actors. The data collection methods were interviews, participant observations and documentary analysis.FindingsLeadership plays a major role in cultivating spirituality in an accounting firm. The spirituality increases auditors' commitment, (conditional) happiness and performance resulting in client satisfaction and the firm's growth. From an interbeing perspective, partners, auditors and clients are interconnected and impermanent. A firm's growth creates a growing sense of unhappiness due to the diminishing of auditors' comfort zone. Spirituality in the workplace can only engender conditional happiness and organisational commitment that offset the importance of material rewards and career prospects. To reach ultimate (unconditional) happiness, one requires a continuous spiritual development.Research limitations/implicationsThe insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.Originality/valueThis study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.

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Accounting and theology, an introduction

Cited by 38 publications

References 24 publications

Accounting history and religion: A review of studies and a research agenda

Accounting history and religion: A review of studies and a research agenda

Choreography of the Past: Accounting and the Writing of Christine de Pizan

Spirituality, happiness and auditors' commitment: an interbeing perspective

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