Religion and accounting texts in eighteenth century Scotland: Organizational practices and a culture of accountability
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 15 August 2016
Abstract
Purpose
The purpose of this paper is to explore the extent to which Scottish pre-eminence in accounting texts in the eighteenth century was influenced by religion. By so doing, to add to the literature on the relationship between religion and accountability.
Design/methodology/approach
An examination of religion as social practice is conducted by examining the relationship between formal, printed, sources and the extensive archives of the Church of Scotland. A sample of five administrative units of the church is used to explore local practice in detail.
Findings
Accountability was at the heart of the theology of the Church of Scotland. It shaped local practices of accountability to give what is termed “systemic accountability”, which featured the detailed specification of roles and the recording of transactions. Lay involvement in this system was extensive amongst the “middling sort”. This system formed the backdrop to the Scottish pre-eminence in accounting texts, facilitated by widespread literacy and a propensity to publish, both in turn shaped by the broader religious context.
Research limitations/implications
The research is confined to Scotland and does not consider the wider impact on areas such as British North America. The value of examining religion as a relationship between belief and social practice could be extended to other belief systems, as the paper only considers the Reformed Protestant tradition of Christianity.
Originality/value
The value is in a detailed investigation of religion as a social practice, which has not been presented before in the context of accountability. It presents a new perspective on Scottish accomplishments in the field of accounting, accomplishments which have been of significance for the broader profession.
Keywords
Acknowledgements
As well as thanking reviewers for their very constructive comments, the author should like to thank members of standing working group 8 on organizational history of the European Group for Organization Studies (EGOS) for valuable discussions over the years. The author has particularly benefitted from discussions with Alan McKinlay.
Citation
Mutch, A. (2016), "Religion and accounting texts in eighteenth century Scotland: Organizational practices and a culture of accountability", Accounting, Auditing & Accountability Journal, Vol. 29 No. 6, pp. 926-946. https://doi.org/10.1108/AAAJ-07-2014-1753
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited