Social Responsibilities in the Protestant North

Koefoed, Nina Javette

doi:10.2307/j.ctt1pwtcr2.12

Cited by 8 publications

(4 citation statements)

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“…The Stockholm Relief Committee focused on accounts of donors and donations. It is reasonable to assume that the prevailing convictions based on the Christian doctrine of giving at that time (see Koefoed, 2017; Qvarsell, 1993; Wijkström and Lundström, 2002) influenced decisions on what to report and thus, what to make public. The detailed presentations of donations were probably perceived as natural, given the notion that those who were not themselves dependent on aid were obliged to give to the poor.…”

Section: Discussionmentioning

confidence: 99%

“…The Swedish Church Law of 1686 declared that it was a Christian charitable duty to give to the poor. At the same time, the importance of daily work, which was the fulfilment of a holy vocation, and the idea that alms were not a way to reach salvation had a strong influence on Swedish people (Koefoed, 2017). At the beginning of the nineteenth century, this principle was formulated in a more secular way: those who were not themselves dependent on aid were obliged to give to the poor.…”

Section: Poor Relief and Charity In Nineteenth-century Swedenmentioning

confidence: 99%

“…According to several researchers, the reformation that turned Sweden into a Lutheran Protestant state had far-reaching consequences both for the organisation of poor and sick relief and the way in which social responsibilities were politicised (Anderson, 2009; Koefoed, 2017; Wijkström and Lundström, 2002). The Swedish Church Law of 1686 declared that it was a Christian charitable duty to give to the poor.…”

Section: The Swedish Famine and The Moral Underpinnings Of Reliefmentioning

confidence: 99%

“…The church and the committees of the poor held a rather negative view of the deprived at that time (Anderson, 2009; Koefoed, 2017). Generally, poverty was regarded as self-induced by irresponsibility and laziness.…”

Section: The Swedish Famine and The Moral Underpinnings Of Reliefmentioning

confidence: 99%

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Enhancing morality through charity accounting during the Swedish famine of 1867–1869

Rahnert

2023

Accounting History

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The objective of this article is to describe instances of charity accounting relating to a natural disaster in Sweden and to analyse the relationship between charity accounting and dimensions of moral conception prevailing in Sweden in the second half of the nineteenth century. Drawing on accounts of the Stockholm Relief Committee for Norrland, a temporary charity organisation established during the Swedish Famine of 1867–1869, the study shows that moral conceptions affected not only the distribution of relief but also what was accounted for. There are also indications that accounting was used to enhance the morality of the propertied class to act in the interest of those in need. In this way, the broader social implications of accounting history are considered, and previous conceptions of accounting as a one-sided technology exclusively favouring propertied interests and enhancing the morality of the poor are challenged.

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Section: Discussionmentioning

confidence: 99%

Section: Poor Relief and Charity In Nineteenth-century Swedenmentioning

confidence: 99%