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Purpose – To call for more critical reflection in accounting to avoid business disasters and raise public confidence. Design/methodology/approach – Poetic exposition. Findings – Observes recent business disasters and identifies a lack of critical examination of current accounting directions...
Purpose – A satirical reflection on the role and perception of accountants. Design/methodology/approach – Poetic exposition. Originality/value – A unique critique of the accounting world.
Purpose – Reflection on financial interpretation of nature and sustainabilty. Design/methodology/approach – Poetic exposition. Findings – Observes nature's freedom, despite mankind's attempts to financially define and dominate it. Research limitations/implications – Raising awareness...
Purpose – To introduce the three papers in the special section, an overflow from a recent special issue of the journal. Design/methodology/approach – Provides a brief review of the papers. Findings – The three papers focus on a common concern: the sacred secular dichotomy that has been...
Purpose – This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret the ambiguous roles of accountants and accounting...
Purpose – This study of budgeting practices and attitudes to budgeting in a local church uses Booth's (1993) 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...
Purpose – This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such as...
Purpose – To examine control and accountability in an expressive organisation. Design/methodology/approach – The paper was based upon a longitudinal case study of events in the Church of England from 1994 to 2001 and was based on documents, debates in the governing body, conversations and...
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