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The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used.

The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen.

The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites.

Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.

In considering the historic writings of Marx, the article seeks to show that as religion has become institutionalised in the form of the Catholic Church it becomes simply another component of the edifice of the superstructure. This position is challenged chiefly through the emergence of the Liberation Churches. The roots, institutionalisation, and establishment of the present‐day church are described. The role of the Liberation Churches in serving those suffering oppression is also discussed in comparison with Marxist thought, and in some areas the two views are seen to be irreconcilable.

In a previous issue of Serials Review, I described the three international organizations that I then assumed were the principal ones concerned with the protection of threatened tribal peoples throughout the world. I now know that I had overlooked one very important organization that is in fact coterminous with the organized effort to eradicate slavery. Until very recently, that organization was known as the Anti‐Slavery Society for the Protection of Human Rights. Gale's Encyclopedia of Associations: International Organizations places the foundation of this society in 1839, a date that is off by fifty‐one years, inasmuch as it can be shown that the society under at least two earlier names is continuous with the society that emerged, reorganized, redefined, and renamed in 1839 and with the society that remains vigorously active today.

The purpose of this paper is to examine the relationship between perceived benefits and church participation among regular and irregular church goers (ICG).

The research incorporates a descriptive research design. In total, 564 questionnaires were completed by active and relapsed members of churches in Australia. Hierarchical regression analysis was conducted to examine the relationship between constructs.

This study provides empirical evidence that perceived spiritual and social benefits have a positive and significant relationship with church participation in both regular and ICG sample group. Perceived purpose-in-life (PIL) benefits are not related to church participation in both sample groups.

The findings may guide leaders of religious organisations to understand the importance of spiritual and social benefits in attracting prospective church members. The marketing message of religious organisation should therefore focus on spiritual and social appeals.

Past researchers have not looked into the dynamic relationships between perceived benefits and church participation among regular and irregular church members, particularly in Australia, hence research is to be called for in this area. The study provides a further empirical support for the importance of social benefits within the church settings.

Examines Russian Orthodoxy, focusing on its historical background, religious ethos, institutionalization and dogmatic affirmation. Evaluates the record of the Russian Church during the Communist period and speculates about its future. Cites the limitations of Russian Orthodoxy in performing the “priestly” and “prophetic” functions. Finally, given the similarities of Russian Orthodoxy and Roman Catholicism, recommends “Uniate option” for the contemporary Russian Church. Suggests that such an option would strengthen Russian Orthodoxy and compensate for those factors that made it so ineffective during the Marxist‐Leninist period.

Microfoundations of institutions are central to constructing place – the interplay of location, meaning, and material form. Since only a few institutional studies bring materiality to the fore to examine the processes of place-making, how material forms interact with people to institutionalize or de-institutionalize the meaning of place remains a black box. Through an inductive and historical study of Boston’s North End neighborhood, the authors show how material practices shaped place-making and institutionalized, or de-institutionalized, the meaning of the North End. When material practices symbolically encoded meanings of diverse audiences into the church, it created resonance and enabled the building’s meanings to withstand environmental change and become institutionalized as part of the North End’s meaning as a place. In contrast, when the material practices restricted meaning to a specific audience, it limited resonance when the environment changed, was more likely to be demolished and, thus, erased rather than institutionalized into the meaning of the North End as a place.

The purpose of this paper is to consider why Richard Dawes (1793-1867) academic, college business manager and Church of England priest developed a curriculum in a nineteenth century English village school with which he sought to modify differences in social class and achieved outstanding results in student engagement and educational attainment.

The approach is documentary. It uses books and internet scans of original documents. It locates Dawes's work in the social movements of early nineteenth century Britain and associates Dawes's activities with those of Kay-Shuttleworth who was administrator of the British government's first move to provide education for poor children.

Dawes emphasised tolerance and secular teaching within a school system devoted to instilling Church of England doctrine. He based classroom teaching on things familiar to children and integrated subject content. He used science to encourage parents of “that class immediately above that of labourers” to send their children to his school to overcome class differences. For his system to be widely adopted he needed science teachers trained in his practical teaching methods. Initial government support for science in elementary schools was eroded by Church of England opposition to state intervention in education.

Dawes's pedagogic achievements are well known in the history of science education; his secular teaching in a church school and his valiant attempt to use science as an instrument of social change, perhaps less so.

This chapter aims to outline some reasons for the lack of impact of CMS with the intention of provoking debate and inciting action.

The approach is that of an essay, in which argument verges on the polemic.

Refers to public domain knowledge and evidence is adduced rather than cited precisely.

No original field research is introduced, though anecdotal evidence is cited.

The practical implications if the argument in this chapter is accepted could involve a wholesale revision of syllabi and content in business education.

The central argument is that scholarship exists not only in its own right but as a basis for credentialising social action and establishing societal priorities in pursuit of the Good Society.

Very little is new that has not been said before and not listened to.