Visibility, governance and social context

Catriona Paisey and Nicholas J. Paisey

Accounting, Auditing & Accountability Journal, 2011, vol. 24, issue 5, 587-621

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.

Keywords: Religion; Accounting history; Visibility; Governance; Sacred/secular divide; Financial management; Scotland (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:24:y:2011:i:5:p:587-621

DOI: 10.1108/09513571111139111

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