Search results

This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such as Wesley and Neibuhr reject this position and indicate the accounting and financial issues do not necessarily conflict with religious values.

This paper explores narratives drawn from the Church of Scotland, the life and practices of Charles Wesley and the Christian doctrine of stewardship as a way of determining the verisimilitude of the “accounting as secular” claim.

These accounts and individual perceptions drawn from the Church of Scotland were more consistent with the concept of a jurisdictional conflict between accountants and clergy than a sacred‐secular divide. The life of John Wesley and the doctrine of stewardship show that accounting can be part of practices of spirituality. Sacred or secular accounting was found to be an issue of perception.

There is scope for future research into perceptions of accounting and the role(s) of accounting in sacred spaces.

This paper highlights the sacred role and aspects to accounting.

The purpose of this paper is to examine the perspectives of local stakeholders on the role of religious tourism and the development process that alter the sacred space and religious heritage of Varanasi. Specific objectives include study local stakeholders' view on the motivation of visitors, the image of the city they carry home, role of infrastructure development altering sacredness of the city, major issues pertaining to conservation of the city's religious heritage and whether tourism dominates the sacred space of the city.

The present study follows the philosophical approach of constructionism and is an inductive study based on the ontological features of realism. The study is conducted using qualitative research design. Participants were purposely selected from different groups to provide representative data. through in-depth interviews with a set of 22 open-ended questions.

The study acknowledged the spatial changes happening in an old city over time. The portrayed image of Varanasi remains deeply rooted in the minds of pilgrims, whereas the tourist perspective often goes beyond the texts as an experience. The reflection of local stakeholders in the transformation of sacred space to tourist experiencescape as a consumable experience, which is influenced by market-driven forces is a major finding of the study.

Difficulties in finalising the respondents and building up the theoretical base, which is one of the main limitations of the study. During the process of data collection, the respondents mainly focussed upon the impacts of tourism on Varanasi, and the researchers made every effort to extract qualitative information on the current research. At times, some respondents hesitated to share their view on political influences in the development process, which restricted the authors to obtain righteous information, that could have contributed a better understanding of the deep-rooted issues of religious heritage conservation. Another limitation is that the perspectives of visitors have not been included in this research.

The study will contribute to the theoretical areas of tourism development in historic and sacred cities. As an interdisciplinary area, the selected theme of the study delves in to landscape planning, heritage preservation, tourism development in historic cities and more importantly how residents understand the changes happening in a scared environment. The present research opens opportunities for further researches such as social pressures and tourism development, urban morphology and its transformation in ancient cities and so on.

Varanasi is an ancient city in India, which is also the heartland of Hinduism. The study reveals the understanding of respondents on religious traditions, sentiments and the social values attached to a place. At the same time, it also highlights the role of tourism in generating an intercultural dialogue with local cultures, appreciating the sacred value of sites associated with religious sentiments.

The study addresses the role of tourism in altering the landscape of ancient city of Varanasi. The original view of respondents has been used in the article to maintain originality. There are several researches conducted on Varanasi, but the present study is conducted in a systematic way to gather the real understanding of local people. The study acknowledges the changes happening in the city along the course of time.

Over the years, shrines have been ignored as a destination by islamic marketing scholars. However, shrines can be classified as Islamic spiritual destinations which are visited by people to serve various purposes. Moreover, in the country context of Pakistan with its beautiful cultural traditions and the religiousness among people, the visit to a shrine as a destination experience is scantly examined. This study fills this void and aims at exploring Muslim tourists' spiritual experiences of visiting shrines as Islamic spiritual destinations.

An interpretive qualitative inquiry is used based on phenomenology as the leading methodology for this exploration. Following a purposive sampling technique, researchers interviewed 10 informants who regularly visit shrines. The collected data are analyzed based on thematic analysis.

The results of a thematic analysis reveal six themes that emerged from tourists' experiences of Islamic spiritual destinations. These include: religious and spiritual values, spiritual belief system, commercial experience, hospitality and support experience, socialization experience and obstruction experience.

The findings of this study can be used by policymakers managing Islamic tourist destinations. It will help them to improve tourist experiences.

The findings contribute to both theory and practice of destination marketing by exploring the factors influencing tourists' perceptions about their experience of Islamic spiritual destinations.

The purpose of this paper is to bring wider‐reaching feminism to confluence with relational indigenous values for transformative responses to systemic exclusion.

The authors critique the prevailing (corporate) institutional logic in higher education through their stories and experiences, weaving in diverse feminist perspectives. Liberal feminist perspectives, the most visible gender critique, may merely increase numerical equality, diversifying the biographical characteristics of privilege. Exclusion for many is systemically retained. The authors argue that relational logics underpinning indigenous worldviews hold generative potential for institutional change toward deeper inclusiveness and justice.

Liberal feminists' two‐fold transformative aspirations for gender equality and deeper respect for currently marginalized “feminine” values leave room for deeper and wider reflection on how indigenous perspectives might contribute to institutional change.

This exploration may be applied to university recruiting, selection, evaluation, and promotion policies; articulating and assessing career competencies and trajectories; curriculum evaluation; organizational and management research; and pedagogical development and research.

An indigenous critique of liberal feminism and indigenous perspectives on justice, relationality, and inclusivity may enhance social, university, corporate, community, and family life.

Interweaving feminist and indigenous insights into a critique of the prevailing corporate institutional logic informing organizational practice – in higher education and all sectors of society, it highlights the generative potential of indigenous contributions and encourages inclusion of diverse indigenous perspectives in organization theory and practice.

In this chapter, the authors present a theoretical model useful for analyzing people’s perceptions of what they should do, should not do, and should be allowed to do at work. These perceptions create powerful motivational forces that shape workplace behavior. The authors describe various aspects of this model – a deonance perspective – as it relates to rights (permissible behavior) and responsibilities (behavioral prescriptions and proscriptions). The authors demonstrate how it offers new insights beyond those available from existing theoretical models, and the authors outline its implications for research and the practice of human resource management.

This paper aims to critique the rationalist theoretical framework of international mediation, which ignores emotions in analyzing the decision by conflict parties to pursue a negotiated settlement or continue fighting, and to present an alternative framework that integrates emotions.

The paper draws on psychology research on emotions and conflict to develop an emotionally informed framework for analyzing conflict parties’ decision-making regarding a settlement. It demonstrates the framework’s validity and value through a case study of the 2000 Camp David mediation to resolve the Israeli–Palestinian conflict.

A rationalist approach to mediation does not have adequate explanatory and predictive power theoretically. In practice, it can reduce the prospect of success.

The paper highlights the necessity for mediation researchers to study the effects of emotion, draw on psychology studies on conflict and explore the emotional implications of different mediation strategies and tactics.

The framework highlights the challenge of designing and conducting mediation in a way that cultivates emotions favorable to a settlement and lessens emotions unfavorable to a settlement.

This is the first study, to the best of the authors’ knowledge, to critique the rationalist framework of international mediation studies and develop an alternative framework that integrates emotions.

The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.

The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.

Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.

Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why

Although the host, the future body of Christ in the Catholic Eucharist, seems to lie completely outside of the economic system, it needs to be produced and sold. The majority of host producers are female monasteries for which the production process brings double tension: as an economic activity within a religious utopia (the monastery) and as the economization of something that is considered to be a religious good. This double tension provokes the question, how do the nuns legitimate this economic process in their monastery without desacralizing the symbolic good? Trying to answer this question, nuns typically deny the economic dimension of production and transaction, yet the sheer existence of this economy proves it is accepted. This chapter examines the relationship between economy and religion through an analysis of the ambivalence in the production and marketing process of altar bread.

Purpose – In this chapter, we seek to resolve the conflicting implications that emerge from status quo theories of justice, on the one hand, and theories of distributive, procedural, and interactional justice on the other. Specifically, status quo theories depict individuals as resistant to perceptions of injustice in their social environments, whereas theories of distributive, procedural, and interactional justice depict individuals as quite sensitive to the justice that characterizes outcomes and treatment.

Methodology/approach – We build on previous research on the justice judgment process to consider ways in which the findings from these two research streams can be integrated.

Findings – We suggest that the two overarching streams of research have identified and empirically explored two distinct modes of justice evaluation: a system justification mode and a system critique mode.

Originality/value of chapter – We develop a model of the justice judgment process that specifies the circumstances under which each of the two modes is likely to operate.

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.