The sacred and the secular: examining the role of accounting in the religious context

Kerry Jacobs

Accounting, Auditing & Accountability Journal, 2005, vol. 18, issue 2, 189-210

Abstract: 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 Wesley and Neibuhr reject this position and indicate the accounting and financial issues do not necessarily conflict with religious values. Design/methodology/approach - This paper explores narratives drawn from the Church of Scotland, the life and practices of Charles Wesley and the Christian doctrine of stewardship as a way of determining the verisimilitude of the “accounting as secular” claim. Findings - These accounts and individual perceptions drawn from the Church of Scotland were more consistent with the concept of a jurisdictional conflict between accountants and clergy than a sacred‐secular divide. The life of John Wesley and the doctrine of stewardship show that accounting can be part of practices of spirituality. Sacred or secular accounting was found to be an issue of perception. Research limitations/implications - There is scope for future research into perceptions of accounting and the role(s) of accounting in sacred spaces. Originality/value - This paper highlights the sacred role and aspects to accounting.

Keywords: Narratives; Religion; Accounting; Human nature (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:09513570510588724

DOI: 10.1108/09513570510588724

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().