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Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability

Religion and accounting texts in eighteenth century Scotland: organizational practices and a... PurposeTo 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/approachAn 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. FindingsAccountability 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.Research limitations/implicationsThe research is confined to Scotland and does not consider the wider impact on areas such as British North America. The value of examining religion as a relationship between belief and social practice could be extended to other belief systems, as the article only considers the Reformed Protestant tradition of Christianity. Originality/valueThe value is in a detailed investigation of religion as a social practice, which has not been presented before in the context of accountability. It presents a new perspective on Scottish accomplishments in the field of accounting, accomplishments which have been of significance for the broader profession. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability

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References (71)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0951-3574
DOI
10.1108/AAAJ-07-2014-1753
Publisher site
See Article on Publisher Site

Abstract

PurposeTo 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/approachAn 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. FindingsAccountability 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.Research limitations/implicationsThe research is confined to Scotland and does not consider the wider impact on areas such as British North America. The value of examining religion as a relationship between belief and social practice could be extended to other belief systems, as the article only considers the Reformed Protestant tradition of Christianity. Originality/valueThe value is in a detailed investigation of religion as a social practice, which has not been presented before in the context of accountability. It presents a new perspective on Scottish accomplishments in the field of accounting, accomplishments which have been of significance for the broader profession.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Aug 15, 2016

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