Visibility, governance and social context: Financial management in the Pre‐Reformation Scottish church
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 21 June 2011
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
Citation
Paisey, C. and Paisey, N.J. (2011), "Visibility, governance and social context: Financial management in the Pre‐Reformation Scottish church", Accounting, Auditing & Accountability Journal, Vol. 24 No. 5, pp. 587-621. https://doi.org/10.1108/09513571111139111
Publisher
:Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited