Special Issue of Accounting and religion in historical perspective

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 2004


(2004), "Special Issue of Accounting and religion in historical perspective", Accounting, Auditing & Accountability Journal, Vol. 17 No. 5. https://doi.org/10.1108/aaaj.2004.05917eaa.003



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

Special Issue of Accounting and religion in historical perspective

Special Issue of Accounting and religion in historical perspective

Guest EditorsSalvador Carmona, Instituto de EmpresaMahmoud Ezzamel, University of Cardiff

Accounting history research has exhibited a broadening in the settings and topics that have been examined as well as increased variety in the perspectives that have been adopted to study accountings past. Recent calls for enhancing diversity in accounting history research has brought about increasing awareness of the narrow time-space intersection of traditional research in this area. One response to such calls has been the publication of special issues that have focussed on individual countries and regions (e.g. France, The Netherlands, Spain). In calling for papers in this special issue, we also embrace this desire for diversity in accounting history research in the hope that it will promote the emergence of new topics, perspectives and research methodologies. However, we depart from special issues that address historical developments in a particular country or region by examining different perspectives on a single phenomenon: religion.

Religion has played a pervasive and significant role in the organisation and functioning of civilizations. A sparse, but increasing, number of studies have investigated the temples as salient economic organisations of the past, not least as centers that accumulated and expanded the wisdom that was handed down through generations (e.g. accounting knowledge). Furthermore, up until the advent of modernity, religion and religious organisations have largely shaped the development of business. Consequently, investigation of the extent to which’religion mediated accounting practices may shed considerable light on the role, uses and impacts of accounting in society.

In this special issue, we welcome contributions that address the advent and development of accounting practices and thought within and even across different religious dominations. In particular, we encourage submissions that examine the various standpoints that religious holy books hold towards issues of an accounting nature. In a similar vein, much knowledge may be gained from examination of accounting practices in religious organisations (e.g. temples, religious orders), which had a significant impact on the economic, social and political spheres of life.

Potential contributors are encouraged to contact the guest editors of this special issue at their earliest convenience. Although all submissions will be subject to the usual, double-blind refereeing process, it is our intention that the review process plays a particularly constructive role in producing high-quality papers. The special issue will be published in March 2006 and the deadline for submissions in 28th February 2005. Papers should be submitted electronically to both Salvador Carmona and Mahmoud Ezzamel.