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Visibility, governance and social context Financial management in the Pre‐Reformation Scottish church

Visibility, governance and social context Financial management in the Pre‐Reformation Scottish... Purpose – The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514). Design/methodology/approach – The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland. Findings – There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context. Research limitations/implications – Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide. Originality/value – This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Visibility, governance and social context Financial management in the Pre‐Reformation Scottish church

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References (104)

Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513571111139111
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514). Design/methodology/approach – The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland. Findings – There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context. Research limitations/implications – Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide. Originality/value – This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

Journal

Accounting Auditing & Accountability JournalEmerald Publishing

Published: Jun 21, 2011

Keywords: Religion; Accounting history; Visibility; Governance; Sacred/secular divide; Financial management; Scotland

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