The quid pro quo of charity: accounting, power and social positioning

Mariló Capelo-Bernal and Pedro Araújo-Pinzón

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C

Abstract: This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.

Keywords: Accounting; Social positioning; Charitable organisations; Catholicism; Enlightenment (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000297

DOI: 10.1016/j.cpa.2024.102730

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