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This article reviews the historical development of the treatment of religious organizations in journals centered on religion.

The article asks four questions: (1) Are religious organizations different from other kinds of organizations? (2) What factors produce differences or similarities between religious and other organizations? (3) Are religious organizations different from each other?

Differences from other kinds of organizations are based in beliefs/theology. But there is a constant concern with the bureaucratization of religious organizations as they are subject to general organizational influences such as scale and geographical dispersion. However, it is argued that these general influences emanate from belief systems. We suggest the need for a renewed attention to a comparative organizations perspective in organization theory – one that appreciates the similarities and differences between sectors and within sectors.

Not only are there differences between religious and nonreligious organizations, but there are also substantial differences between religious organizations. There are also similarities between religious and nonreligious organizations, as well as similarities between religious organizations. The way forward for both the study of religious organizations and organizational theory in general is to look for explanations for these similarities and differences.

A growing religious-environmental movement is working to reconcile environmental thought and practice with the mission and ministry of religious organizations. We examine two leading interfaith social change organizations and identify key strategies they routinely employ to create shared meaning and alignment between environmentalism and faith. They reframe stewardship in religious organizations by (1) highlighting and interpreting environmental themes in sacred texts and scriptures, (2) celebrating and fostering mutual awareness of environmental action by faith-based organizations, and (3) providing resources and creating linkages between clergy and lay leaders across religious congregations. By emphasizing moral and spiritual rationales for the adoption of resource-saving products and behaviors at both the congregational and household level, these networked organizations help shift the perception of global climate change from an insurmountable problem to one that is being addressed in cooperation with similar others. Our investigation reveals organizational actors deeply engaged in growing moral calls for political action to address climate change and underscores the need for more socially realistic models of technology adoption and behavior change.

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

Colleges and universities in the United States are common sites of social movement activism, yet we know little about the conditions under which campus-based movements are likely to meet with success or failure. In this study, I develop the concept of educational opportunity structures, and I highlight several dimensions of colleges and universities' educational opportunity structures – specifically, schools' statuses as public or private, secular or religious, highly or lowly ranked, and more or less wealthy – that can affect the outcomes of campus-based movements. Analyzing a religious freedom movement at Vanderbilt University, which mobilized from 2010 to 2012 to demand the ability of religious student organizations to discriminate on the basis of sexual orientation and religious belief, I argue that Vanderbilt's status as a private, secular, elite, and wealthy university ensured that conservative Christian activism at that school was highly unlikely to succeed. The findings hold important theoretical implications for the burgeoning literature on student activism.

Do public managers’ religious beliefs and behaviors affect their work and their work-related attitudes? There is almost no empirical work on the topic. Questionnaire data (n=765) drawn from the National Administrative Studies Project-III11The data are drawn from the National Administrative Studies Project-III. is used to test hypotheses about the impacts of U.S. public managers’ religiosity and political activity, on work attitudes. Multiple regression shows that religious public managers tend to have a stronger orientation toward job security. Public managers who are members of political organizations are somewhat less oriented to security and have more negative views about their organization and fellow employees. Controls introduced into the model do not change these findings.

Social action implemented by the Church via its affiliated entities, foundations and associations may be viewed as a uniform activity. In reality, however, several organizational profiles exist that depend on the origin of these organizations (lay or religious), the scope of their activities (local or general) and their dependence on resources (whether from public administration or civil society). The paper aims to discuss these issues.

In this paper, the authors examine this diversity based on a 2015 study of every Catholic Church social organization with headquarters in Catalonia. For the study, the authors conducted a detailed analysis of these organizations in order to determine their nature, scope and structure. The methodology combined questionnaire, interviews and non-participant observation.

The social actions of these organizations lead to interesting debates, such as those on: charity/assistentialism vs social justice; professionalization vs voluntarism; and personal autonomy vs functional dependence resulting from the action. This study also highlights how important it is that Church organizations carry out social actions to generate social welfare in the welfare states of southern European countries.

It is the first time that a study of the social impact of the church and its organizational implications in Spain has been made.

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 examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural elements of the society.

The interpretive tradition of research, i.e. ethnography based on two in‐depth cases from Sri Lanka (a Buddhist temple) and Mauritius (a Hindu temple) is adopted for the data collection. The data are analysed using grounded theory methods and procedures.

In non‐Western Buddhist and Hindu societies where people's lives are bound by a high religious “spirit” the accountability system in the religious organisations is largely visible as an informal and social practice rather than a stakeholder‐oriented rational mechanism. It is found that the rational accountability mechanisms are “sacredised” by the Buddhist and Hindu religious “spirit” and subsequently, the accountability systems and religious activities are both influenced by the “structural elements” of trust, aspirations, patronage and loyalty relations, social status, power and rivalries. The accountability practices implemented in these organisations are perceived by the people as being no more than “ceremonial rituals” aimed at strengthening the temple's righteous and prudent image to the religious society.

The paper raises the issue that accountability practices in community, grassroots‐based non‐profit organisations are not mere reporting of “facts” relating to economic activities and a “neutral system” giving reasons for the conduct of its leaders. Instead, they initiate new forms of accountability systems and reproduce structural conditions.

This is one of the first field studies which examine perceptions of accountability within a Hindu and a Buddhist context, as influenced by the religious “spirit” and internal belief systems of the devotees. Previous studies have mostly focused on Judeo‐Christian or Islamic denominations.

The sexual lives of religious youth and young adults have been an increasing topic of interest since the rise of abstinence-only education and attendant programs in many religious institutions. But while we know a lot about individual-level rates of sexual behavior, far less is known about how religious organizations shape and mediate sexuality. We draw on data from observations with youth and young adult ministries and interviews with religious young adults and adult leaders from Muslim, Hindu, and Protestant Christian groups in order to examine how religious adults in positions of organizational authority work to manage the gender and sexual developments in the transition to adulthood among their youth. We find three distinct organizational styles across the various religious traditions: avoidance through gender segregation, self-restraint supplemented with peer surveillance, and a classed disengagement. In each of these organizational responses, gender and sexuality represent something that must be explained and controlled in the process of cultivating the proper adult religious disposition. The paper examines how religious congregations and other religious organizations oriented toward youth, work to manage the gender and sexual developments in their youth’s transitions to adulthood. The paper draws from a larger project that is studying the lived processes of religious transmission between generations.

Data were extracted from (a) ethnographic observations of youth programming at religious organizations; (b) ethnographicobservations with families during their religious observances; (c) interviews with adult leaders of youth ministry programs. The sample includes Protestant Christian, Muslim, and Hindu organizations and families.

The paper presents three organizational approaches toward managing sex and instilling appropriate gender ideas: (a) prescribed avoidance, in which young men and women are segregated in many religious and educational settings and encouraged to moderate any cross-gender contact in public; (b) self-restraint supplemented with peer surveillance, in which young people are repeatedly encouraged not only to learn to control themselves through internal moral codes but also to enlist their peers to monitor each other’s conduct and call them to account for violations of those codes; and (c) “classed” disengagement, in which organizations comprised of highly educated, middle-class families do little to address sex directly, but treat it as but one aspect of developing individual ethical principles that will assist their educational and class mobility.

While the comparative sample in this paper is a strength, other religious traditions than the ones studied may have other practices. The ethnographic nature of the research provides in-depth understandings of the organizational practices, but cannot comment on how representative these practices are across regions, organizations, or faiths.

Most studies of religion and youth sex and sexuality either rely on individual-level data from surveys, or study the discourses and ideologies found in books, movies, and the like. They do not study the “mechanisms,” in either religious organizations or families, through which messages are communicated and enacted. Our examination of organizational and familial practices shows sex and gender communication in action. Further, most existing research has focused on Christians, wherein we have a comparative sample of Protestant Christians, Muslims, and Hindus.

This paper uses data from a city with a multi-ethnic, multi-faith population to better understand faith-based food aid. The paper aims to understand what constitutes faith-based responses to food insecurity, compare the prevalence and nature of faith-based food aid across different religions and explore how community food aid meets the needs of a multi-ethnic, multi-faith population.

The study involved two phases of primary research. In Phase 1, desk-based research and dialogue with stakeholders in local food security programmes were used to identify faith-based responses to food insecurity. Phase 2 consisted of 18 semi-structured interviews involving faith-based and secular charitable food aid organizations.

The paper illustrates the internal heterogeneity of faith-based food aid. Faith-based food aid is highly prevalent and the vast majority is Christian. Doctrine is a key motivation among Christian organizations for their provision of food. The fact that the clients at faith-based, particularly Christian, food aid did not reflect the local religious demographic is a cause for concern in light of the entry-barriers identified. This concern is heightened by the co-option of faith-based organizations by the state as part of the “Big Society” agenda.

This is the first academic study in the UK to look at the faith-based arrangements of Christian and Muslim food aid providers, to set out what it means to provide faith-based food aid in the UK and to explore how faith-based food aid interacts with people of other religions and no religion.