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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.

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.

Compared with its status in Islamic history, the mosque today has become a distinctive phenomenon, perceived as an identity vessel of contemporary Islamic architecture that conveys sacred metaphysical meanings. Since the advent of modernity Muslim societies has become increasingly secularized; the relationships of the sacred–secular and the divine-based demythologized knowledge have been deformed. The mosque was glossed over as the sole contemporary sacred edifice that bears metaphysical/Islamic connotations with cultural continuity. Its architecture, meanings and function have gone through a process of metamorphosis, particularly the state mosques. The contemporary mosque as such is facing a “semiological deterioration.” State mosques today are symbolic statements and communicative messages of their rulers’ power and national sovereignty, with a subsidiary role for worship, i.e., the sacred has turned into a secular power metaphor. This led to a state semantic confusion accompanied by a loss in the deeply rooted collective cultural codes of the sacred. The purpose of this paper is to investigate the metamorphosis of the semiological connotation of the contemporary mosque, with a special focus on grand state mosques, and its effects on the architecture of the contemporary mosque.

This paper is theoretical research (no case studies included).

The metamorphosis that the contemporary mosque is experiencing today as a religious edifice with symbolic connotations and architectural iconism is but an effect of the changes that occurred in the concept of the scared and its relationship to the secular in contemporary Muslim communities, as a result of modernity. Such conceptual changes led to altering the deeply rooted cultural codes to be replaced by new intentional codes, used today as vehicles of communication in mosque architecture, especially in grand state mosques. Contemporary state mosques with its new symbolism and semantic meanings have contributed to redefining the concept of the contemporary mosque in general.

Mosque architecture today receives a significant importance. Many conferences and awards are dedicated to celebrating this phenomenon. Attempts to define the criteria and style of the contemporary mosque architecture are mounting. However, rarely there are studies that defy such attempts in a critical manner. This research seeks to criticize such approaches by highlighting the essence of the transformation in mosque architecture and its relationship to the concepts of the sacred and the secular, from a semiological perspective.

This study of budgeting practices and attitudes to budgeting in a local church uses Booth's (1993) framework to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting.

Over a six‐month period, the author conducted a series of semi‐structured interviews with key church leaders, and studied financial reports and the minutes of church meetings.

Clergy and lay people alike, far from viewing accounting as an unwelcome intrusion into their church's sacred agenda, integrated belief in their church's mission with the need to raise and manage the money necessary to mobilise that mission.

Religion and religious organizations occupy a greater importance in society than academic accounting research would indicate, and this paper represents a response to that academic blind spot. Opportunities abound for further studies of the contribution accounting makes to other religious organizations, and to non‐profit organizations whose goals are not primarily wealth creation.

All organizations, even those with a sacred agenda, need to confront the reality of money and accounting if they are to achieve success. If they are unable to obtain or account for the resources they need for their mission, their ability to fulfil that mission is likely to be compromised.

By portraying accounting as an enabling and liberating contributor to a church's fulfilment of its spiritual mission, this study demonstrates that attitudes to accounting are inextricably intertwined with religious beliefs, and that accounting can be a valuable tool in a cooperative attempt to implement a spiritual vision.

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.

The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

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 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.

The purpose of this paper is to present a case study of ethnic minority entrepreneurship in Sweden offered through the sacred‐secular lens of the Islamic Dawoodi Bohra community, with the purpose of exploring the relationship of spirituality to entrepreneurship.

Through a case study, this paper spotlights the entrepreneurship of immigrant women from the Dawoodi Bohra Islamic community in Sweden. Utilizing the literature from spirituality, ethnography and ethnic minority entrepreneurship, this paper seeks to foreground the importance of a transcendent dimension in entrepreneurship which is woven into and sustains the day‐to‐day beliefs and practices of ethnic minority women entrepreneurs.

The women seem to be able to negotiate their spirituality within their role as ethnic minority women entrepreneurs, which gives meaning to their daily existence and increases their izzat (honour) in their community.

This is a specific case study and represents a particular Islamic community, hence cannot realistically reflect all Islamic women in entrepreneurship. Future research can uncover the role of migrant Islamic women from various communities and countries.

The paper presents the interweaving and leavening effect of spirituality and entrepreneurship for Islamic women entrepreneurs and is a valuable insight on how such women negotiate their lives.

The paper presents a close look at Islamic women from the Dawoodi Bohra community whose lived experience represents a negotiation between their spirituality, patriarchy, migration, ethnicity and minority.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.