Accounting controls at the Society of Jesus – 1646 to 2005

Abstract

Purpose This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day. Design/methodology/approach An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time. Findings The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance. Originality/value This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.

Accounting and accountability in Muslim secondary schools in Tanzania: a Bourdieusian perspective

“…This study makes various contributions to the extant literature. Firstly, it examines the influence of accountability habitus on accounting practices in the context of Muslim schools in a developing country, complementing and extending recent studies conducted in religious settings (Quattrone, 2004;Quinn et al, 2022). Secondly, the combination of Bourdieu's concepts of field, capital, doxa, symbolic violence and illusio used in this study increases the explanatory power of the relationship between accounting and accountability habitus.…”

“…This study makes various contributions to the extant literature. Firstly, it examines the influence of accountability habitus on accounting practices in the context of Muslim schools in a developing country, complementing and extending recent studies conducted in religious settings (Quattrone, 2004; Quinn et al. , 2022).…”

“…Accounting and accountability in religious organizations have attracted considerable research interest (Abdul-Rahman and Goddard, 1998;Basri and Siti-Nabiha, 2016;Carmona and Ezzamel, 2006;Jacobs and Walker, 2004;Laughlin, 1988Laughlin, , 1990Quattrone, 2004;Siino, 2004). However, most studies have focused on developed countries and on Christian organizations, such as the Church of England (Laughlin, 1988(Laughlin, , 1990, the Iona community (Jacobs and Walker, 2004), Baptist churches (Siino, 2004) and the Italian Society of Jesus (Quattrone, 2004;Quinn et al, 2022). These studies provide explanations of accounting practices in religious settings, but an understanding of the contexts of Muslim organizations remains lacking (Abdul-Rahman and Goddard, 1998;Carmona and Ezzamel, 2006).…”

When monetary profit maximization does not rule: historical analysis of English Quakers and the role of religious institutional logic

“…The use of historical analysis has a rich background in building a foundation for understanding a business; many of the initial studies on the macro level of a firm hinged upon historical analysis (Leblebici et al , 1991; Wrege and Perroni, 1974; Quinn et al , 2022). Today, scholars see a need for greater historical analysis to generate a richer and deeper understanding of institutions in business (Carmeli and Markman, 2011; Lohrke and Landström, 2010; Vaara and Lamberg, 2016).…”

Accounting and art: the art commissions of the confraternities during the 15th and 16th centuries

“…In the literature, several researchers have highlighted the role of accounting systems in managing internal and external interdependencies by highlighting the role of accounting in shaping and constructing the organizational order (Otley, 1994; Kloot, 1997; Euske and Riccaboni, 1999). Furthermore, over time, numerous studies have highlighted the strategic role of accounting by exercising power and control (Carnegie and Napier, 1996; Quinn et al , 2021) over the social order within society and organizations (Stacchezzini, 2012). Therefore, accounting can be considered “a power-knowledge element, capable of underpinning power structures within organizations, supporting relationships of dependence and autonomy and facilitating the exercise of power in social relationships” (Leardini and Rossi, 2013, p. 8).…”