Research on the relationship between accounting and religion or religious institutions is remarkably sparse. The lack of academic interest in studying accounting in religious institutions is rather perplexing, given the prominence of such institutions in most historical and contemporary societies, both spiritually and economically. In this introductory article, we first address research with a historical focus and then move on to study research on accounting and contemporary religious institutions. Our review of the literature indicates that research in this area remains at an embryonic state and that studies included in this special issue may contribute to the literature on the sacred–profane divide as well as on forms of accounting and accountability. We conclude by identifying a number of research areas that may attract the attention of scholars in the fields of accounting and accounting history.
Accounting and religion: a historical perspective
Abstract
Research on the relationship between accounting and religion or religious institutions is remarkably sparse. The lack of academic interest in studying accounting in religious institutions is rather perplexing, given the prominence of such institutions in most historical and contemporary societies, both spiritually and economically. In this introductory article, we first address research with a historical focus and then move on to study research on accounting and contemporary religious institutions. Our review of the literature indicates that research in this area remains at an embryonic state and that studies included in this special issue may contribute to the literature on the sacred–profane divide as well as on forms of accounting and accountability. We conclude by identifying a number of research areas that may attract the attention of scholars in the fields of accounting and accounting history.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Accounting and religion: a historical perspective
Carmona,Salvador; Ezzamel,Mahmoud
Follow Accounting History
, Volume 11 (2): 117
SAGE – May 1, 2006
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