Accounting, Auditing & Accountability Journal: Volume 17 Issue 3

Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity

Ken McPhail, Tim Gorringe, Rob Gray

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is…

Accounting, love and justice

John Francis McKernan, Katarzyna Kosmala MacLullich

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through…

Accounting and accountability in the Iona Community

Kerry Jacobs, Stephen P. Walker

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group – the Iona Community. Fundamental to the…

Accounting and liberation theology: Some insights for the project of emancipatory accounting

Sonja Gallhofer, Jim Haslam

Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can…

God's fund managers: A critical study of stock market investment practices of the Church of England and UK Methodists

Niklas Kreander, Ken McPhail, David Molyneaux

While the literature contains a number of studies of ethical investment funds, relatively little is known about church investment processes and practices despite the significant…

The Enlightenment and its discontents: Antinomies of Christianity, Islam and the calculative sciences

Tony Tinker

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent relationship that, today, is manifest in the “War on Terror”. As…

Sacred vestiges in financial reporting: Mythical readings guided by Mircea Eliade

Jane Davison

Accounting research has mirrored the annual report in its eclecticism. There remain, however, notable gaps in the research profile, including theological perspectives and the…

Dedication

Ken McPhail