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Accountability et ethnicité dans une congrégation religieuse: l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède

Vassili Joannides

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting tounder stand how ethnically driven parishes appropriate their congregation accountability spirituality to render accounts to God. To answer this question, I conducted an ethno-methodological study of the Salvation Army in France, Switzerland, the United Kingdom and Sweden, where White French, Haitians, Congolese (Brazzaville and Kinshasa), German-Swiss, WASPS, Zimbabweans and Vikings were observed. The thesis arrives at three styles of accountability revealing differentiated ethnic influences : full covenant, partial covenant and blank covenant. In the three styles, accountability appears As a system where byt the expectations of a Higher-Stakeholder are approximated by managers, Intermediary stakeholders and individuals through every day life practices

Keywords: Accounting spirituality; Spiritualité comptable; Aspects religieux; Ethnicité; Responsabilité (search for similar items in EconPapers)
JEL-codes: M41 Z12 (search for similar items in EconPapers)
Date: 2009 Written 2009
Note: dissertation
References: Add references at CitEc
Citations: View citations in EconPapers (1)

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