Search results

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Empirical research on the relationship between financial inclusion and economic growth has neglected the influence of religion or secularism. This study aims to investigate the effect of financial inclusion on economic growth in religious and secular countries.

The financial inclusion indicators are the number of automated teller machines (ATMs)per 100,000 adults and the number of bank branches per 100,000 adults. These two indicators are the accessibility dimension of financial inclusion based on physical points of service. The two-stage least square (2SLS) regression method was used to analyze the effect of financial inclusion on real gross domestic product (GDP) per capita growth and real GDP growth in religious and secular countries.

Bank branch contraction significantly increases economic growth in secular countries. Bank branch expansion combined with greater internet usage increases economic growth in secular countries while high ATM supply combined with greater internet usage decreases economic growth in secular countries. This study also finds that bank branch expansion, in the midst of a widening poverty gap, significantly increases economic growth in religious countries, implying that financial inclusion through bank branch expansion is effective in promoting economic growth in poor religious countries. It was also found that internet usage is a strong determinant of economic growth in secular countries.

Few studies in the literature examined the effect of financial inclusion on economic growth. But the literature has not examined how financial inclusion affects economic growth in religious and secular countries.

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.

This paper aims to highlight secular and Islamic feminist approaches to entrepreneurship as potential means to challenge gender inequality in the Turkish context. In Turkey, gender equality remains elusive in a nation where secular and Islamic ideologies compete and produce different solutions to ongoing economic, socio-cultural and political issues. Women’s entrepreneurship has emerged as an important solution toward gender equality and economic development.

Using two women’s organizations that exemplify secular and Islamic feminist ideologies, the author examines whether the entrepreneurship activities they promote give way to challenging patriarchal norms, values and practices widespread in Turkish society.

Through their distinct practices and engagement with entrepreneurship, both secular and Islamic feminist positions allow for praxis and represent an ethico-political commitment to dismantling neo-liberal development ideologies in the Turkish context that perpetuate gender inequality.

Secular and Islamic feminist practices and entrepreneurship practices have different implications for achieving gender equality including changes in gender norms, economic development policies and women’s empowerment in a Muslim-majority country. In addition, it raises questions around the popular notion of “entrepreneurship as women’s empowerment”.

This paper is of value to scholars who want to understand secular and Islamic feminisms and their implications for challenging gender inequality. The Turkish context with its traditional and modern societal norms and values provides a rich case study to examine these issues through the exemplars of entrepreneurship. It is also of value to scholars who want to understand structural constraints associated with gender equality beyond individual-level challenges.

Faith-based organisations (FBOs) and secular NGOs provide important services to victims of trafficking, exploitation, and those involved in sex work, yet comparative analysis of their approaches to care has lacked attention in the literature. The purpose of this paper is to examine these two types of organisations, exploring the extent to which faith influences the ways FBOs work with their clients.

In total, 41 interviews were conducted with leaders of 13 Christian FBOs and 12 secular NGOs in Cambodia, and organisational mission statements were reviewed. An input-output conceptual model was used as a framework to gather and analyse data.

While all FBOs maintained a high regard for their clients’ spiritual needs and operated with a faith-related approach to care, secular NGOs also, at times, included culturally embedded religious elements into their programming. The nature of FBOs’ faith-related programming, however, clearly distinguished these organisations from their secular counterparts. Despite such distinctions, similarities were maintained among both types of organisations in the behavioural or recovery outcomes they sought in their clients.

Limitations include the study’s focus on organisations that serve a specific clientele in one development context. Research implications include the study pointing to the necessity of acknowledging the development context as critical to the ways in which religion may or may not influence the approaches to care of both FBOs and secular NGOs. The paper also contributes insight into the relationship between the non-resource input of faith, and services provided by FBOs.

Given that both types of organisations sought change in their clients, practitioners should ensure that their organisational approaches to care are conducive to the outcomes they seek. Though organisational policy may stipulate that clients are free to choose whether or not to participate in faith-related programming, FBOs should always ensure a care environment in which clients feel free not to participate in such programming.

Though FBOs and secular NGOs sought many similar behavioural or recovery outcomes from their clients, the development context in which these organisations worked – unlike some other contexts – and the role of faith “infusing” FBOs, led to clear, observable differences in their approaches to care. The study highlights the importance of taking into account these factors when seeking to decipher differences that may or may not exist between faith-based and secular non-state social policy actors.

In this paper I argue that the liberal problem of religion, which defines religion in terms of dogmatism or opaque justifications based on ‘revealed truth’, needs to be rethought as part of a broader problem of dialogue, which does not define religion as uniquely problematic.

Habermas argues for religious positions to be translated into ‘generally accessible language’ to incorporate religious citizens into democratic dialogue and resist the domination of instrumental rationality by enhancing ‘solidarity’. I contrast this with Rowan Williams’ and Gadamer’s work.

Williams conceptualises religion in terms of recognising the finitude of our being, rather than dogmatism or opacity. This recognition, he argues, allows people to transcend the ‘imaginative bereavement’ of seeing others as means. Using Williams, I argue that Habermas misdefines religion, and reinforces the domination of instrumental rationality by treating religion as a means. I then use Gadamer to argue that the points Williams makes about religion can apply to secular positions too by recognising them as traditions subject to finitude.

This is original because it argues that the liberal problem of religion misdefines both religion and secular positions, by not recognising that both are traditions defined by finitude. To reach, dialogically, a ‘fusion of horizons’, where religious and secular people are understood non-instrumentally in their own terms of reference, will take time and not trade on immediately manifest – ‘generally accessible’ – meanings.

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 whether people who engage in religious activities are more generous in terms of both religious and secular giving.

Bivariate probit (BVP) and bivariate tobit (BVT) analyses show that religious people have a greater propensity to give and higher levels of giving to both religious and secular charitable organizations. The bivariate systems permit a test of the correlation across the different giving decisions, and the correlation between religious and secular giving is found to be highly significant.

Religiosity positively influences both religious and secular donations. After controlling for this correlation, the impacts of religiosity on religious and secular giving are more efficient estimates but smaller than expected.

As a result of these methodological shortcomings, the causal relationship between religiosity and charitable giving is far from clear. To overcome those problems, this study uses BVP and BVT models to control for the potential correlation between religious giving and secular giving by the same individual and then draws appropriate interpretations. This study adds a firmer theoretical foundation to the existing literature.

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.

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.