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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.

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia.

The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups.

The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries.

For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives.

The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.

Religious pursuits may promote explicitly “spiritual” goods (theo-relational connectedness, character formation, etc.) and “secular” utilities including health. The purpose of this paper is to initiate investigation of this intersection for paternal religious practices in Lithuania’s dynamic post-Soviet social context. Reflecting on religio-political history, the nature of the religious field, spiritual capital, and externalities related to confessional identity, what relationships exist between institutional engagement, devotional practice, education and other predictors in the post-Soviet Lithuanian religious context?

Original data were collected in 2011 (returning 73 of 100 surveys) in Klaipėda, Lithuania. Correlation and χ² identified variables for regression analysis. Given Ordinary Least Squares heteroscedasticity (Breusch-Pagan test), weighted least squares modeling estimated coefficients for extra mural and institutional religious practice generically and differentiated by confessional identity.

Generically and by confessional identity, utility differences in institutional context appear paradoxical to secularization hypotheses. While correlated, institutional engagement and non-institutional devotional practice evidenced non-complementarity regarding educational attainment: greater education predicted higher institutional engagement but sparer devotional life. The authors suggest in explanation higher opportunity costs in individual devotional practice opposite positive offsets from secondary institutional utilities (e.g. social networking). Both were predicted by education, work hours, the non-dependent religious practice variable, self-reported health status, patterned by confessional identity, specifically Protestant opposite majority Catholic. Intergenerationally, a gender gradient was identified.

This analysis illuminates with original data divergent public institutional and private devotional religious practice utility structures in a dynamic transitional post-Soviet context.

Explanations for voluntary or intentional childlessness range from macro-level forces, such as feminism and access to contraceptives, to micro-level or individual preferences, such as the prioritisation of leisure time over childrearing. However, some researchers contend that the decision (not) to have children is likely impacted by overlapping factors rather than a dichotomised characterisation of internal or external factors. This debate similarly reflects Pierre Bourdieu’s ‘third way’ theoretical and methodological orientation. Bourdieu argued against a false dichotomy between the influence of structure over an individual and the ability for individuals to make active, free choices. He instead claimed that the social world consists of a complex interplay of both individual and structural factors, which he conceptualised as habitus, capital and fields. This chapter initiates the link between current understandings of childbearing preferences with Bourdieu’s concepts of habitus (our taken-for-granted, internalised ideologies or identities), capital (economic, social, cultural and symbolic resources) and fields (the external social structures or institutions in which we interact) and proposes quantitative measures of childbearing habitus and capital.

This chapter consists of an exploratory comparison of characteristics of non-parents in relation to childbearing preferences, suggesting measures to identify deeply rooted childbearing habitus and the relationship between access to various forms of capital and the habitus. This study utilises survey responses from a sample of 972 childless men and women between 25 and 40 years of age, assessing measures of social support, cultural norms and economic resources in relation to participants’ preference to have or not to have children in the future. A multivariate nested logistic regression was conducted to explore the odds of identifying as voluntarily childless (VC) (not wanting or probably not wanting, to have children in the future) based on socio-demographic factors, as well as various measures of social, economic, cultural and symbolic capital. Findings indicate several variations in significant factors contributing to a preference to remain childfree. Measures of cultural capital, including gender ideologies and pronatalist ideologies, appeared to be the greatest predictors of childbearing habitus. These findings support research suggesting that VC adults are more egalitarian and less traditional in gender relations as well as pronatalist assumptions.

The past three decades have witnessed an upsurge in inclusive education research and practice informed by a variety of epistemologies. This chapter is set against the backdrop of contemporary theorising of inclusive education research and practice. The key focus is to discuss the habitus, capital, doxa and field concepts of Pierre Bourdieu and their place in previous, present and future inclusive education scholarship. In the light of this undertaking, the chapter makes contribution to knowledge in terms of making theory visible through practice.

Existing models of gift applied to religious charities are either abstract or sometimes very limited in their applicability to understand the reciprocal relationships throughout the interconnected chain of giving and receiving charities. The paper contributes to this debate by asking: How gift economy explains the circulation of charities across interconnected spheres of local governance? And what are the implications of these inter-linkages for social welfare provisions where states are ineffective in the provision of these services? To answer these questions, the study presents the case of Zakat in Islam and Dasvandh in Sikhism in the northwest of Pakistan. In both the cases, charity is an important element of the social welfare provision within local governance structure. The findings suggest that conceptualizations of the religious charities as a triad including God, the rich and the poor are unsuitable gift models for grasping the role of charities in the local governance of social welfare provision.

This paper investigates the relationship between accounting and accountability practices in Muslim secondary schools in Tanzania using Bourdieusian perspective. The purpose of this paper is to address this issue.

In-depth interviews were conducted with school owners, teachers, accountants, an imam and leaders of Muslim organizations. Corroborative evidence was gathered through review of documentary sources. The data were analyzed using a mapping approach.

The findings show that powerful actors in the schools studied proactively selected accounting practices that supported their particular doxa of survival, access or legitimacy. Also, Fiisabilillah is identified as an existential doxa, and this was found to be more influential than individual accountability doxa and responsible for adherence to work among weak agents despite an inappropriate environment. As a result, accounting practices become “rhetoric” and play a minimal role in discharging both “sacred” and “secular” accountability to both human beings and God.

The findings suggest that accounting practices must be understood in the context of the socioeconomic and political settings in which the organization operates.

Most studies of accounting and accountability have focused on developed countries. This is one of the few studies to explore the phenomenon in the context of Muslim schools in a developing country.

Bourdieu clearly articulates how cultural capital works at the macro-level and how it leads to the reproduction and legitimation of inequality. He is less clear about other levels of analysis. We address this gap by drawing on social psychological theories and by suggesting that cultural capital is best treated as a multi-level concept – with “cultural capital” produced at the macro-level, “subcultural capital” produced at the meso-level, and “multicultural capital” produced at the micro-level. We illustrate with an exploratory analysis of an advertising agency in Eastern Europe, thereby highlighting legitimacy processes occurring among its departments and personnel.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.