The Importance of Accounting to the Shakers

Faircloth, Archie W.

doi:10.2308/0148-4184.15.2.99

Cited by 27 publications

(25 citation statements)

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“…Thirdly, this study contributes to the research on the relationship between accounting and religious institutions that still remains scant, according to Carmona and Ezzamel (2006) (with the notable exceptions of Swanson and Gardner, 1986;Faircloth, 1988;Llopis et al, 2002;Fonfeder et al, 2003;Álvarez-Dardet Espejo et al, 2006;Cordey, 2006;Prieto et al, 2006;Dobie, 2008Dobie, , 2011. This study is focused on the Papal States that were one of the most important religious institutions in the world.…”

Section: Resultsmentioning

confidence: 95%

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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The aim of this article is to explore the role played by accounting in the building of the early modern Papal States. In particular, the study shows how the control and accountability system set up by the Pro commissa Bull (15 August 1592) allowed the Pope to concentrate and centralize political power, fostering the shift of the Papal States towards the configuration of an absolute state which can be considered the first major institutional embodiment of the modern state in the early modern period. Besides contributing to the literature on accounting and state building, this research also provides insights into the role of accounting in religious institutions. The analysis, in fact, is carried out in one of the most important religious institutions in history. Moreover, the fact that the Pope was both the political and the religious head of the Papal States allows the inference that this peculiar "dual role" could have affected the setting up of the abovementioned control and accountability system.

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Section: Resultsmentioning

confidence: 95%

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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“…A society of extreme corruption might, for example, be contrasted with one of extreme honesty where uprightness and truthfulness normally associated with business transactions could mitigate the scepticism otherwise likely to be encountered from society. In a Shaker society, for example, auditing may not be required because people are honest and their words and records are Downloaded by [University of Strathclyde] at 05:33 31 March 2015 invariably authentic and inviolate (Faircloth, 1988). In a highly corrupt society, such as Nigeria, on the other hand, auditing may not be allowed to thrive because people are dishonest, suspicious of each other and violent.…”

Section: -4)mentioning

confidence: 97%

Growing pains of an indigenous accountancy profession: the Nigerian experience

Wallace¹

1992

Accounting, Business & Financial History

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“…While some studies have focused on the acceptance of accounting in specific religious organizations (Faircloth, 1988;Swanson and Gardner, 1986;Jacobs and Walker, 2000), it has been proposed rarely that accounting has the potential, as a manifestation of holistic stewardship, to be consistent with a church's sacred agenda and to assist it in achieving its spiritual goals. Berger (1967, p.3) asserted that "every human society is an enterprise in world-building" and "religion occupies a distinctive place in this enterprise".…”

Section: Introductionmentioning

confidence: 99%

Balancing money and mission in a local church budget

Irvine

2005

Accounting, Auditing &Amp; Accountability Journal

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Purpose. This study of budgeting practices and attitudes to budgeting in a local church uses framework to consider the potential conflict between the "sacred" agenda of the church and the "secular" nature of accounting. Design/methodology/approach. Over a six month period, the author conducted a series of semi-structured interviews with key church leaders, and studied financial reports and the minutes of church meetings. Findings. Clergy and lay people alike, far from viewing accounting as an unwelcome intrusion into their church's sacred agenda, integrated 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 a response to that academic blind spot. Opportunities abound for further studies of the contribution accounting makes to other religious organizations, and to non-profit organizations whose goals are not primarily wealth creation. Practical implications. All organizations, even those with a sacred agenda, need to confront the reality of money and accounting if they are to achieve success. If they are unable to obtain or account for the resources they need for their mission, their ability to fulfil that mission is likely to be compromised. Originality/value. By portraying accounting as an enabling and liberating contributor to a church's fulfilment of its spiritual mission, this study demonstrates that attitudes to accounting are inextricably intertwined with religious beliefs, and that accounting can be a valuable tool in a cooperative attempt to implement a spiritual vision.

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The Importance of Accounting to the Shakers

Cited by 27 publications

References 1 publication

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Growing pains of an indigenous accountancy profession: the Nigerian experience

Balancing money and mission in a local church budget

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