An Interpretive Inquiry of Accounting Practices in Religious Organisations

Abstract

This paper reports the study of accounting practices as embedded in two religious organisations in Malaysia. The research is an attempt to study accounting practices in a cultural setting that has not been the subject of previous interpretive accounting research. The study also makes a contribution towards the need for accounting research to become more explanatory of accounting as social practice wherein theory is both informed, and is developed by observation. This is achieved by developing grounded theory from the data and is in accordance with recent calls for case studies in accounting research to be more concerned with producing social theories of accounting practice.

The understanding of internal control principles by pastors

“…Kluvers (2001) examined the budgeting process in Roman Catholic parishes, and Nitterhouse (1997) examined the origins of financial management and accountability issues unique to small religious nonprofit organizations. A few studies have examined the effect of accounting practices on the spiritual aspects of religious organizations (Abdul-Rahman and Goddard, 1998;Booth, 1993;Laughlin, 1988Laughlin, , 1990. Others have reported on the impact of the minister as the organizational leader of a church (Butler andHerman, 1999, Berlinger andTe'eni, 1999;Harris, 1995;Peacock, 1999;Stanford, 1999).…”

Financial Problems of Bottom 40 Percent Bumiputera in Malaysia: A Possible Solution Through Waqf-Based Crowdfunding

“…Recent studies have pointed out severe issues in accounting and administration practices and level of disclosure among State Islamic Religious Councils (SIRCs) in Malaysia (Masruki & Shafii, 2013;Hisham, Y., 2006;Zain, 2005;Abdul-Rahman & Goddard, 1998). On the other hand, there was no comprehensive information about waqf assets.…”

The Formalisation of Social Engagement in the Medical Relief Ngo: The Evidence of Mercy Malaysia

“…To elaborate this, moral values in accounting involve the ethics and practices within the society (see, for example, Abdul Rahim & Goddard, 1998;Blader & Rothman, 2014;Jones, 1995;Raar, 2009;Schweiker, 1993). Specifically, Lehman (1995) emphasise the moral obligations for accountants to report on the environmental information depends on their work ethics.…”