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This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret the ambiguous roles of accountants and accounting practices within religious organizations.

The present paper examines the divide by drawing on H. Richard Niebuhr's narrative theology, and in particular, the distinction that he draws between “internal history” and “external history”. Niebuhr's discussion of internal/external history and his typology of social action are used to demonstrate the many ways that religious communities balance faith and social practice.

The paper argues that the activities and contributions of accountants and accounting practices are not by virtue of their secularity antithetical to the values of religious organizations. It contends that within many religious settings, secular activities, such as accounting, often co‐exist, promote and are used to support religious beliefs and practices.

The paper challenges the dominant paradigm by highlighting the importance of adopting flexible theoretical frameworks.

It will be of value to accounting and accountability researchers who are seeking to gain a better understanding of the fit between accounting practices and the internal histories of religions.

The purpose of this paper is to establish the importance of accounting in the management of Spanish military hospitals by the St John’s Order (SJO) of the Roman Catholic Church in the eighteenth century, a time of crisis between the Church and the State. The sacred mission of the Order required that they had a significant role outside the Roman Catholic Church in the care and treatment of the sick and infirm which required them to establish hospitals throughout Spain and across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of the unconventional commercial relationship between the SJO and the government and the military.

Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the sacred mission of the SJO and not something which represented a denial of the Order’s religious beliefs. The paper relies primarily on documents and other material located in Spanish archives.

The SJO accepted that secular accounting and accountability processes were relevant to their search for God’s love and to showing this love to others. The need for the Order to be accountable to the State was not regarded as profane and antithetical to their religious beliefs. Adopting Niebuhr’s typology of religion and society, this study concludes that the Order was an extraordinary example of Christ the transformer of the culture.

This study recognises the need to deepen the understanding of the way in which accounting practices have often played a critical role in the activities of religious organisations by examining an extraordinary example of one organisation which was engaged in an unusual, ongoing, highly complex commercial relationship with the Spanish State.

This paper seeks to identify in Philip Selznick’s earliest predominantly organizational writings the germs of a strong and unifying temper – or better perhaps, because the concept plays a significant role in the works, a coherent intellectual and moral character. It infuses Selznick’s work in all the domains he entered. It was evident in his earliest political writings and contributions to organization theory, and remained so in his later contributions to the sociology of law and social and public philosophy.

At one level each of his works had a different subject, at another they all were pondered within a common frame of concerns, intellectual and moral, and approached with a distinctive manner and tone. At a general level, this involved a conception of social science as a “humanist science,” the central concern of which was the fate of values in the world. His specific posture in relation to this subject was underpinned by a commitment to moral realism, or what I call “Hobbesian idealism.”

Selznick began, like Thomas Hobbes as a threat expert, and never lost regard for that expertise. He is alert to fragility, vulnerability, and the need to guard against them. Moreover, his normative reflections are sustained and deepened by his understanding of social processes in general, and of the dangers to which organizations and institutions, but also human personalities and groups, are susceptible. He has a lot to tell us about ways in which those dangers might be avoided. However, Selznick resists stopping where Hobbes stops. Though he stresses the presence and resilience of evil and the need for strenuous efforts to contain it, he holds out for more. Indeed, though recognizing danger might be the beginning of wisdom, it is only half – over time less than half – of the story.

He emphasized the importance of attending both to Hobbesian insights and idealistic ambitions in relation to organizational leadership, to law, to justice, to human achievement of all kinds. To see him, as the earliest critics of his organizational theory did, as a voice of unadulterated melancholy, or as his later ones tended to, as altogether too programmatically sunny and full of hope, is to miss the real core of the intellectual and moral sensibility that pervaded his life of scholarship in the social sciences. The paper concludes by commending this uncommon sensibility, both at the general level of advocacy of “humanist science” and in its specific “Hobbesian idealist” posture.

In 1967, Robert N. Bellah famously argued that there existed an “American Civil Religion,” which was distinct from churchly religion and captured the “transcendental” dimension of the American project. In this chapter, I revisit the civil religion concept and reconstruct it along more Weberian lines. Specifically, I argue that the civil religion tradition is one of three competing traditions for thinking about the proper relationship between religion and politics in America; the other two are religious nationalism and liberal secularism. Whereas liberal secularism envisions a complete separation of the religious and political value spheres, and religious nationalism longs for their (re)unification, civil religion aims for a mediating position of partial separation and productive tension. Following Bellah, I argue that the two central strands of the civil religion tradition have been covenant theology and civic republicanism. The body of the chapter sketches out the development of the tradition across a series of national foundings and refoundings, focusing on the writings of leading civil theologians from John Winthrop and John Adams through Abraham Lincoln and John Dewey to Martin King and Barack Obama. The conclusion advances a normative argument for American civil religion – and against liberal secularism and religious nationalism. I contend that liberalism is highly inclusive but insufficiently solidaristic; that religious nationalism is highly solidaristic but insufficiently inclusive; and that only civil religion strikes a proper balance between individual autonomy and the common good.

How ought religion and democratic politics relate to each other in a spirit of intellectual humility? This chapter suggests four potential understandings of the relationship: hindrance, resource, evaluation, and source. Each of these understandings seems to take for granted a form of Enlightenment rationality (whether in support or opposition), and the final section of the chapter develops a synthesis of Durkheim and Dewey to consider a different way through which religion and deliberative democracy can coexist, one more sensitive to the role of emotion, ritual, and contingency and thereby more open to the problem of epistemic arrogance and the necessity for intellectual humility.

Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a sacred‐secular dichotomy. Pope Eugenius IV had embarked on a comprehensive reform of the Church to counter the spreading moral corruption within the clergy and the subsequent disaffection with the Church by many believers. The reforms were notable not only for the Pope's determination to restore the moral authority and power of the Church, but also for the essential contributions of “profane” financial and accounting practices to the success of the reforms.

Original fifteenth century Latin documents and account books of the Diocese of Ferrara are used to highlight the link between the new sacred values imposed by Pope Eugenius IV's reforms and accounting and accountability practices.

The documents reveal that secular accounting and accountability practices were not regarded as necessarily antithetical to religious values, as would be expected by Laughlin and Booth. Instead, they were seen to assume a role which was complementary to the Church's religious mission. Indeed, they were essential to its sacred mission during a period in which the Pope sought to arrest the moral decay of the clergy and reinstate the Church's authority.

The paper shows that the sacred‐secular dichotomy cannot be considered as a priori valid in space and time. There is also scope for examining other Italian dioceses where there was little evidence of Pope Eugenius' reforms.

The paper presents a critique of the sacred‐secular divide paradigm by considering an under‐researched period and a non‐Anglo Saxon context.

The current study examines public accountants' professionalism and professional commitment (PC) and their effect on job performance. Results provide support for four of five dimensions of Hall's (1968) professionalism framework (beliefs in professional affiliation, professional dedication, self-regulation, and social obligation) and Meyer et al.'s (1993) three-dimensional PC framework (affective, continuance, and normative professional commitment) for modeling public accountants. Support was also found for most of the hypothesized relationships between professionalism and PC. Beliefs in professional affiliation, professional dedication, and self-regulation positively influenced affective professional commitment (APC). Belief in professional affiliation was negatively influenced by continuance professional commitment (CPC) but positively influenced by normative professional commitment (NPC). Belief in social obligation was also positively influenced by NPC. As expected, professionalism and PC were associated with job performance. Professionalism had an incremental effect beyond PC on job performance and as well, PC had an incremental effect over professionalism on job performance. Identifying relationships between professionalism and professional commitment with desirable outcomes is important for justifying future investments in the public accounting profession. Understanding these issues will assist in determining the types of professional attributes and commitments that are and should be fostered by the accounting profession.

The author provides a mental health service user's perspective on leadership, arguing that users should be empowered by services to lead their own lives. In order to do so, leaders in services should have human and emotional skills because their decisions have human and emotional consequences. She argues that leadership and power sharing should happen throughout the organisation, rather than being concentrated at the top. Related and responsible rather than remote leadership may be more likely to lead to better mental health services. User experience is valuable for leadership.

The purpose of this paper is to investigate whether labour market entry via temporary work has any (persistent) effects on labour market outcomes.

Using unique data on several cohorts of graduates from the German apprenticeship system, the authors interpret labour market entry via temporary work agency (TWA) work as a treatment and apply propensity score matching and the control function approach to investigate corresponding effects.

The results indicate a pronounced wage gap but no significant wage disadvantage in the medium term for graduates who switch to regular employment. Nevertheless, approximately 30 per cent of the graduates do not manage to leave the temporary help sector and, as a result, suffer persistent wage penalties.

The numerous studies that investigate the consequences of TWA work on individual labour market performance have not considered the specific situation of young workers after graduation. The rapidly increasing percentage of TWA jobs and the above average share of young workers among temporary workers call for corresponding evidence.

Work environments are undergoing a transition and COVID-19 accelerated this change. Prior studies have associated various physical, digital and social work environment elements with occupational well-being. However, holistic approaches to the social work environment to compare the effects of the different elements have received less attention. The purpose of this study is to examine the relationship of various social work environment elements with hybrid worker well-being. The findings help organizations design their work environments and cultures for the post-COVID era.

The study builds on a quantitative survey with 1,057 respondents. The respondents were randomly selected, the answers were anonymous and the results were based on regression analysis.

The analysis indicated that working methods and practices, leadership and management practices, organizational communality and social interaction associate with hybrid worker well-being. Organizational values, reward systems and organizational structures yield no association with hybrid worker well-being.

The value of this paper is in that it investigates elements of the social work environment, presents a research model that examines the relationship of social work environment elements with hybrid worker well-being and provides new empirical data on their implications in a comparative manner.