Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability.Purpose: To explore the extent to which Scottish pre-eminence in accounting texts in the eighteenth century was influenced by religion. By so doing, to add to the literature on the relationship between religion and accountability.Design/methodology/approach: An examination of religion as social practice is conducted by examining the relationship between formal, printed, sources, and the extensive archives of the Church of Scotland. A sample of five administrative units of the church is used to explore local practice in detail.Findings: Accountability was at the heart of the theology of the Church of Scotland. It shaped local practices of accountability to give what is termed 'systemic accountability', which featured the detailed specification of roles and the recording of transactions. Lay involvement in this system was extensive amongst the 'middling sort'. This system formed the backdrop to the Scottish preeminence in accounting texts, facilitated by widespread literacy and a propensity to publish, both in turn shaped by the broader religious context.