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Accounting and religion: a historical perspective

Carmona, S. and Ezzamel, Mahmoud 2006. Accounting and religion: a historical perspective. Accounting History 11 (2) , pp. 117-127. 10.1177/1032373206063109

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Research on the relationship between accounting and religion or religious institutions is remarkably sparse. The lack of academic interest in studying accounting in religious institutions is rather perplexing, given the prominence of such institutions in most historical and contemporary societies, both spiritually and economically. In this introductory article, we first address research with a historical focus and then move on to study research on accounting and contemporary religious institutions. Our review of the literature indicates that research in this area remains at an embryonic state and that studies included in this special issue may contribute to the literature on the sacred–profane divide as well as on forms of accounting and accountability. We conclude by identifying a number of research areas that may attract the attention of scholars in the fields of accounting and accounting history.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: B Philosophy. Psychology. Religion > BL Religion
D History General and Old World > D History (General)
H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Accounting; religion; religious organizations; history
Publisher: Sage
ISSN: 1032-3732
Last Modified: 04 Jun 2017 04:24

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