Accounting, Auditing & Accountability Journal: Volume 18 Issue 2

Crossing the great divide: critiquing the sacred secular dichotomy in accounting research

Ken McPhail, Tim Gorringe, Rob Gray

To introduce the three papers in the special section, an overflow from a recent special issue of the journal.

The sacred and the secular: examining the role of accounting in the religious context

Kerry Jacobs

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…

Balancing money and mission in a local church budget

Helen Irvine

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…

Does one size fit all? The sacred and secular divide revisited with insights from Niebuhr's typology of social action

Les Hardy, Harry Ballis

This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by…

Accountability and control in a cat's cradle

Anthony J. Berry

To examine control and accountability in an expressive organisation.

Born again accountants

Ashley Burrowes, Milorad Novicevic

To call for more critical reflection in accounting to avoid business disasters and raise public confidence.

A song from the corporate woods

Diane Roberts

Reflection on financial interpretation of nature and sustainabilty.

Notes from “The Rabbit Hole”

Özgür Özmen Uysal

A satirical reflection on the role and perception of accountants.

17th Annual Conference on Accounting, Business & Financial History

Accounting History

Literature and insights

Steve Evans