Skip to main content
Top

2017 | OriginalPaper | Chapter

7. Conclusion

Author : Vassili Joannidès de Lautour

Published in: Accounting, Capitalism and the Revealed Religions

Publisher: Springer International Publishing

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

It becomes clear from previous chapters that, whatever religion is in question, its linkages to accounting can be theorised in broad terms, which leaves us with a number of lessons to be learnt and opens up many research areas.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literature
go back to reference Anheier, H., & Salamon, L. (1996). The emerging nonprofit sector: An overview. Manchester: Manchester University Press. Anheier, H., & Salamon, L. (1996). The emerging nonprofit sector: An overview. Manchester: Manchester University Press.
go back to reference Anheier, H., & Salamon, L. (1997). Defining the emerging sector: A cross-national analysis. Baltimore, MD: The John Hopkins Sector Series. Anheier, H., & Salamon, L. (1997). Defining the emerging sector: A cross-national analysis. Baltimore, MD: The John Hopkins Sector Series.
go back to reference Arendt, H. (1961). The human condition. Chicago, IL: The University of Chicago Press. Arendt, H. (1961). The human condition. Chicago, IL: The University of Chicago Press.
go back to reference Arendt, H. (1968). Totalitarianism: Part three of the origins of Totalitarianism. Boston, MA: Harvest Books. Arendt, H. (1968). Totalitarianism: Part three of the origins of Totalitarianism. Boston, MA: Harvest Books.
go back to reference Arendt, H. (1989). La crise de la culture. Paris: Folio. Arendt, H. (1989). La crise de la culture. Paris: Folio.
go back to reference Berry, A. (2005). Accountability and control in a cat’s cradle. Accounting Auditing and Accountability Journal, 18(2), 255–297.CrossRef Berry, A. (2005). Accountability and control in a cat’s cradle. Accounting Auditing and Accountability Journal, 18(2), 255–297.CrossRef
go back to reference Bolland, R. J., & Schultze, U. (1996). Narrating accountability: Cognition and the production of the accountable self. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 62–82). London: International Thomson Business Press. Bolland, R. J., & Schultze, U. (1996). Narrating accountability: Cognition and the production of the accountable self. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 62–82). London: International Thomson Business Press.
go back to reference Booth, P. (1993). Accounting in churches: A research framework and agenda. Accounting Auditing and Accountability Journal, 6(4), 37–67.CrossRef Booth, P. (1993). Accounting in churches: A research framework and agenda. Accounting Auditing and Accountability Journal, 6(4), 37–67.CrossRef
go back to reference Bourguignon, A. (2005). Management accounting and value creation: The profit and loss of reification. Critical Perspectives on Accounting, 16, 353–389.CrossRef Bourguignon, A. (2005). Management accounting and value creation: The profit and loss of reification. Critical Perspectives on Accounting, 16, 353–389.CrossRef
go back to reference Bourguignon, A., & Chiapello, E. (2005). The role of criticism in the dynamics of performance evaluation systems. Critical Perspectives on Accounting, 16(6), 665–700.CrossRef Bourguignon, A., & Chiapello, E. (2005). The role of criticism in the dynamics of performance evaluation systems. Critical Perspectives on Accounting, 16(6), 665–700.CrossRef
go back to reference Broadbent, J., & Laughlin, R. (2003). Control and legitimation in government accountability processes: The private finance initiative in the UK. Critical Perspectives on Accounting, 14(1–2), 23–48.CrossRef Broadbent, J., & Laughlin, R. (2003). Control and legitimation in government accountability processes: The private finance initiative in the UK. Critical Perspectives on Accounting, 14(1–2), 23–48.CrossRef
go back to reference Chong, G. (2005). Materiality, accountability and social responsibility. Critical Perspectives on Accounting, 16(1), 61–62.CrossRef Chong, G. (2005). Materiality, accountability and social responsibility. Critical Perspectives on Accounting, 16(1), 61–62.CrossRef
go back to reference Cohen, R. A. (1985). Translator’s introduction. In E. Lévinas (Ed.), Ethics and infinity (pp. 1–15). Pittsburgh: Duquesne University Press. Cohen, R. A. (1985). Translator’s introduction. In E. Lévinas (Ed.), Ethics and infinity (pp. 1–15). Pittsburgh: Duquesne University Press.
go back to reference Collier, P. M. (2005). Governance and the quasi-public organization: A case study of social housing. Critical Perspectives on Accounting, 16(7), 929–949.CrossRef Collier, P. M. (2005). Governance and the quasi-public organization: A case study of social housing. Critical Perspectives on Accounting, 16(7), 929–949.CrossRef
go back to reference Connolly, C., & Hyndman, N. (2000). Charity accounting: An empirical analysis of the impact of recent changes. The British Accounting Review, 32(1), 77–100.CrossRef Connolly, C., & Hyndman, N. (2000). Charity accounting: An empirical analysis of the impact of recent changes. The British Accounting Review, 32(1), 77–100.CrossRef
go back to reference Connolly, C., & Hyndman, N. (2001). A comparative study on the impact of revised SORP 2 on British and Irish charities. Financial Accountability and Management, 17(1), 73–97.CrossRef Connolly, C., & Hyndman, N. (2001). A comparative study on the impact of revised SORP 2 on British and Irish charities. Financial Accountability and Management, 17(1), 73–97.CrossRef
go back to reference Connolly, C., & Hyndman, N. (2004). Performance reporting: A comparative study of British and Irish charities. The British Accounting Review, 36(2), 127–154.CrossRef Connolly, C., & Hyndman, N. (2004). Performance reporting: A comparative study of British and Irish charities. The British Accounting Review, 36(2), 127–154.CrossRef
go back to reference Cooper, S. M., & Owen, D. L. (2007). Corporate social reporting and stakeholder accountability: The missing link. Accounting Organizations and Society, 32(7–8), 649–667.CrossRef Cooper, S. M., & Owen, D. L. (2007). Corporate social reporting and stakeholder accountability: The missing link. Accounting Organizations and Society, 32(7–8), 649–667.CrossRef
go back to reference de Haas, M., & Algera, J. A. (2002). Demonstrating the effect of the participative dialogue: Participation in designing the management control system. Management Accounting Research, 13(1), 41–69.CrossRef de Haas, M., & Algera, J. A. (2002). Demonstrating the effect of the participative dialogue: Participation in designing the management control system. Management Accounting Research, 13(1), 41–69.CrossRef
go back to reference Dent, M. (1991). Information technology and managerial strategies in the NHS: Computer policies, organizational change and the labour process. Critical Perspectives on Accounting, 2(4), 331–360. Dent, M. (1991). Information technology and managerial strategies in the NHS: Computer policies, organizational change and the labour process. Critical Perspectives on Accounting, 2(4), 331–360.
go back to reference Derrida, J., & Wieviorka, M. (2001). Foi et savoir. Paris: Seuil. Derrida, J., & Wieviorka, M. (2001). Foi et savoir. Paris: Seuil.
go back to reference Ezzamel, M. (1997). Accounting, control and accountability: Preliminary evidence from Ancient Egypt. Critical Perspectives on Accounting, 8(6), 563–601.CrossRef Ezzamel, M. (1997). Accounting, control and accountability: Preliminary evidence from Ancient Egypt. Critical Perspectives on Accounting, 8(6), 563–601.CrossRef
go back to reference Ezzamel, M., Robson, K., Stapleton, P., & McLean, C. (2007). Discourse and institutional change: ‘Giving accounts’ and accountability. Management Accounting Research, 18(2), 150–171.CrossRef Ezzamel, M., Robson, K., Stapleton, P., & McLean, C. (2007). Discourse and institutional change: ‘Giving accounts’ and accountability. Management Accounting Research, 18(2), 150–171.CrossRef
go back to reference Goddard, A., & Powell, J. (1994). Accountability and accounting: Using naturalistic methodology to enhance organizational control—A case study. Accounting Auditing and Accountability Journal, 7(2), 50–69.CrossRef Goddard, A., & Powell, J. (1994). Accountability and accounting: Using naturalistic methodology to enhance organizational control—A case study. Accounting Auditing and Accountability Journal, 7(2), 50–69.CrossRef
go back to reference Gray, R., Bebbington, J., & Collison, D. (2006). NGOs, civil society and accountability: Making the people accountable to capital. Accounting Auditing and Accountability Journal, 19(3), 319–348.CrossRef Gray, R., Bebbington, J., & Collison, D. (2006). NGOs, civil society and accountability: Making the people accountable to capital. Accounting Auditing and Accountability Journal, 19(3), 319–348.CrossRef
go back to reference Hopwood, A. G. (1990). Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay. The British Accounting Review, 22(1), 79–87.CrossRef Hopwood, A. G. (1990). Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay. The British Accounting Review, 22(1), 79–87.CrossRef
go back to reference Irvine, H. (2003). Trust me! A personal account of confidentiality issues in an organisational research project. Accounting Forum, 27(1), 111–131.CrossRef Irvine, H. (2003). Trust me! A personal account of confidentiality issues in an organisational research project. Accounting Forum, 27(1), 111–131.CrossRef
go back to reference Jacobs, K., & Walker, S. P. (2004). Accounting and accountability in the Iona Community. Accounting Auditing and Accountability Journal, 17(3), 361–381.CrossRef Jacobs, K., & Walker, S. P. (2004). Accounting and accountability in the Iona Community. Accounting Auditing and Accountability Journal, 17(3), 361–381.CrossRef
go back to reference Jinnai, Y. (2005). Towards a dialectical interpretation of the contemporary mode of capitalist accounting. Critical Perspectives on Accounting, 16(2), 95–113.CrossRef Jinnai, Y. (2005). Towards a dialectical interpretation of the contemporary mode of capitalist accounting. Critical Perspectives on Accounting, 16(2), 95–113.CrossRef
go back to reference Johansen, T. R. (2008). ‘Blaming oneself’: Examining the dual accountability role of employees. Critical Perspectives on Accounting, 19(4), 544–571.CrossRef Johansen, T. R. (2008). ‘Blaming oneself’: Examining the dual accountability role of employees. Critical Perspectives on Accounting, 19(4), 544–571.CrossRef
go back to reference Kamuf, P. (2007). Accounterability. Textual practice, 21(2), 251–266. Kamuf, P. (2007). Accounterability. Textual practice, 21(2), 251–266.
go back to reference Latour, B. (2002). Jubiler ou les tourments de la parole religieuse. Paris: Seuil. Latour, B. (2002). Jubiler ou les tourments de la parole religieuse. Paris: Seuil.
go back to reference Laughlin, R. (1988). Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting Auditing and Accountability Journal, 1(2), 19–42.CrossRef Laughlin, R. (1988). Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting Auditing and Accountability Journal, 1(2), 19–42.CrossRef
go back to reference Laughlin, R. (1990). A model of financial accountability and the Church of England. Financial Accountability & Management, 6(2), 93–114. Laughlin, R. (1990). A model of financial accountability and the Church of England. Financial Accountability & Management, 6(2), 93–114.
go back to reference Laughlin, R. (1996). Principals and higher-principals: Accounting for accountability in the caring professions. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 225–244). London: International Thomson Business Press. Laughlin, R. (1996). Principals and higher-principals: Accounting for accountability in the caring professions. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 225–244). London: International Thomson Business Press.
go back to reference Law, J. (1996). Organizing accountabilities: Ontology and the mode of accounting. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 283–306). London: International Thomson Business Press. Law, J. (1996). Organizing accountabilities: Ontology and the mode of accounting. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 283–306). London: International Thomson Business Press.
go back to reference Lévinas, E. (1969). Totality and infinity. Pittsburg: Duquesne University Press. Lévinas, E. (1969). Totality and infinity. Pittsburg: Duquesne University Press.
go back to reference Lévinas, E. (1974). Otherwise than being or beyond essence. Pittsburgh: Duquesne University Press. Lévinas, E. (1974). Otherwise than being or beyond essence. Pittsburgh: Duquesne University Press.
go back to reference Lévinas, E. (1975). God, death and time. Stanford, CA: Stanford Univeristy Press. Lévinas, E. (1975). God, death and time. Stanford, CA: Stanford Univeristy Press.
go back to reference Lévinas, E. (1985). Ethics and infinity. Pittsburg: Duquesne University Press. Lévinas, E. (1985). Ethics and infinity. Pittsburg: Duquesne University Press.
go back to reference Lévinas, E. (1987). Time and the Other (R. A. Cohen, Trans.). Pittsburg: Duquesne University Press. Lévinas, E. (1987). Time and the Other (R. A. Cohen, Trans.). Pittsburg: Duquesne University Press.
go back to reference Lévinas, E. (1991). Entre nous: Thinking-of-the-other. New York: Continuum. Lévinas, E. (1991). Entre nous: Thinking-of-the-other. New York: Continuum.
go back to reference Lim, F. (2014). The economic entity and accounting for labour: insights from Dietrich Bonhoeffer (1906 – 1945). PhD, Victoria University of Wellington, Wellington, New Zealand. Lim, F. (2014). The economic entity and accounting for labour: insights from Dietrich Bonhoeffer (1906 – 1945). PhD, Victoria University of Wellington, Wellington, New Zealand.
go back to reference McKernan, J. F., & Kosmala, K. (2007). Doing the truth: Religion—Deconstruction—Justice, and accounting. Accounting Auditing and Accountability Journal, 20(5), 729–764.CrossRef McKernan, J. F., & Kosmala, K. (2007). Doing the truth: Religion—Deconstruction—Justice, and accounting. Accounting Auditing and Accountability Journal, 20(5), 729–764.CrossRef
go back to reference Munro, R. (1993). Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies. Accounting Management and Information Technologies, 3(4), 249–271.CrossRef Munro, R. (1993). Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies. Accounting Management and Information Technologies, 3(4), 249–271.CrossRef
go back to reference Munro, R. (1995). Managing by ambiguity: An archaeology of the social in the absence of management accounting. Critical Perspectives on Accounting, 6(5), 433–482.CrossRef Munro, R. (1995). Managing by ambiguity: An archaeology of the social in the absence of management accounting. Critical Perspectives on Accounting, 6(5), 433–482.CrossRef
go back to reference O’Dwyer, B., & Unerman, J. (2007). From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations. Accounting Auditing and Accountability Journal, 20(3), 446–471.CrossRef O’Dwyer, B., & Unerman, J. (2007). From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations. Accounting Auditing and Accountability Journal, 20(3), 446–471.CrossRef
go back to reference Parker, L. D. (2001). Reactive planning in a Christian bureaucracy. Management Accounting Research, 12(3), 321–356.CrossRef Parker, L. D. (2001). Reactive planning in a Christian bureaucracy. Management Accounting Research, 12(3), 321–356.CrossRef
go back to reference Peace, R. (2006). Accountants and a religious covenant with the public. Critical Perspectives on Accounting, 17(6), 781–797.CrossRef Peace, R. (2006). Accountants and a religious covenant with the public. Critical Perspectives on Accounting, 17(6), 781–797.CrossRef
go back to reference Quattrone, P. (2004). Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI–XVII centuries). Accounting, Organizations and Society, 29(7), 647–683. Quattrone, P. (2004). Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI–XVII centuries). Accounting, Organizations and Society, 29(7), 647–683.
go back to reference Quattrone, P. (2009). Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting, Organizations & Society, 34(1), 85–118. Quattrone, P. (2009). Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting, Organizations & Society, 34(1), 85–118.
go back to reference Roberts, J. (1996). From discipline to dialogue: Individualizing and socialising forms of accountability. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 40–61). London: International Thomson Business Press. Roberts, J. (1996). From discipline to dialogue: Individualizing and socialising forms of accountability. In R. Munro & J. Mouritsen (Eds.), Accountability: Power, ethos and the technologies of managing (pp. 40–61). London: International Thomson Business Press.
go back to reference Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability – understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10(4), 443–456. Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability – understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10(4), 443–456.
go back to reference Toms, S. (2005). Financial control, managerial control and accountability: Evidence from the British cotton industry, 1700-2000. Accounting Organizations and Society, 30(7–8), 627–653.CrossRef Toms, S. (2005). Financial control, managerial control and accountability: Evidence from the British cotton industry, 1700-2000. Accounting Organizations and Society, 30(7–8), 627–653.CrossRef
go back to reference Unerman, J., & O’Dwyer, B. (2006a). On James Bond and the importance of NGO accountability. Accounting Auditing and Accountability Journal, 19(3), 305–318.CrossRef Unerman, J., & O’Dwyer, B. (2006a). On James Bond and the importance of NGO accountability. Accounting Auditing and Accountability Journal, 19(3), 305–318.CrossRef
go back to reference Unerman, J., & O’Dwyer, B. (2006b). Theorising accountability for NGO advocacy. Accounting Auditing and Accountability Journal, 19(3), 349–376.CrossRef Unerman, J., & O’Dwyer, B. (2006b). Theorising accountability for NGO advocacy. Accounting Auditing and Accountability Journal, 19(3), 349–376.CrossRef
go back to reference Unerman, J., & O’Dwyer, B. (2007). The business case for regulation of corporate social responsibility and accountability. Accounting Forum, 31(4), 332–353.CrossRef Unerman, J., & O’Dwyer, B. (2007). The business case for regulation of corporate social responsibility and accountability. Accounting Forum, 31(4), 332–353.CrossRef
go back to reference Weber, M. (1922). Economy and society. Berkeley, CA: The University of California Press. Weber, M. (1922). Economy and society. Berkeley, CA: The University of California Press.
Metadata
Title
Conclusion
Author
Vassili Joannidès de Lautour
Copyright Year
2017
DOI
https://doi.org/10.1007/978-3-319-32333-6_7