Accounting, greed, and beliefs in a nineteenth century communal religious society

2021 ◽  
pp. 103237322110323
Author(s):  
Tonya K Flesher ◽  
Dale L Flesher
Keyword(s):  
Nineteenth Century ◽  
Religious Organizations ◽  
Accounting System ◽  
Religious Institutions ◽  
Labor Costs ◽  
Accounting History ◽  
Spiritual Dimension ◽  
Harmony Society

The availability of the accounting and other records of a religious communal society (the Harmony Society) provides for a study that adds to the literature on accounting in religious organizations, a need highlighted in Carmona and Ezzamel’s article in Accounting History that discusses: (1) the unique spiritual dimension of religious institutions and its impact on accounting, and (2) the ‘sacred/profane divide’ (p. 122). The Harmonists’ communal beliefs were derived from Biblical interpretations and were necessitated by the need for shared labor and resources. Harmonists’ accounting records were sophisticated but did not account for labor costs provided by members. The interplay of these beliefs and the greed of the leaders impacted the group’s accounting system and created a spiritual/profane divide. The study explores the interplay between the role of accounting and the community’s beliefs and goals.

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

Exploring the role of accounting in the People’s Commune of China between 1958 and 1966

2018 ◽  
Vol 32 (1) ◽  
pp. 194-223 ◽  
Author(s):  
Lina Xu ◽  
Eagle Zhang ◽  
Corinne Cortese
Keyword(s):  
Civil Society ◽  
Political Ideology ◽  
The Political ◽  
Accounting System ◽  
Political Movements ◽  
Accounting Systems ◽  
Content Type ◽  
Accounting History ◽  
Political Ideas

Purpose The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune. Design/methodology/approach Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas. Findings This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune. Originality/value This paper will contribute to the accounting history in China from 1958 to 1966.

scholarly journals Islamic Responses to the COVID-19 pandemic in India and Pakistan

2021 ◽  
Vol 15 (2) ◽  
Author(s):  
Martin Riexinger
Keyword(s):  
Religious Organizations ◽  
The Internet ◽  
Religious Institutions ◽  
Religious Leaders ◽  
The Government ◽  
Use Of The Internet ◽  
Nationalist Government ◽  
Islamic Organizations

India’s and Pakistan’s governments, like most of the world’s governments, responded to the spread of the COVID-19 virus with lockdowns, which in principle also affected religious institutions and rituals. However, Sunni mosques in Pakistan were not closed, as the government has no authority over autonomous religious organizations. In contrast, the Islamic organizations and institutions in India complied with government orders, and tried to present themselves as a “responsible minority” during a period when relations with the Hindu nationalist government were strained, and because a convention of the Tablīghī Jamāʿat had contributed considerably to the spread of the disease in the country and abroad. In Pakistan, the role of the “responsible minority” was played by the Shiites, who closed their mosques. On the whole, Muslim religious leaders and organizations showed little interest in taking a stand on the pandemic. Those few who make extensive use of the internet tend to address the better-educated social strata, and tend view pandemic-related restrictions more favorably.

THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM

2012 ◽  
Vol 39 (1) ◽  
pp. 53-88 ◽  
Author(s):  
Daijiro Fujimura
Keyword(s):  
Nineteenth Century ◽  
Financial Accounting ◽  
Cost Data ◽  
Accounting System ◽  
System Cost ◽  
Vital Importance ◽  
Accounting History ◽  
The Cost ◽  
Double Entry ◽  
Made In

ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.

scholarly journals Ensuring Individual Rights through Institutional Freedoms: The Role of Religious Institutions in Securing Religious Rights

Religions ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 273
Author(s):  
Jonathan Fox ◽  
Roger Finke
Keyword(s):  
Human Rights ◽  
Religious Freedom ◽  
Religious Organizations ◽  
Religious Institutions ◽  
Individual Rights ◽  
Religious Minorities ◽  
Religion And State

Understanding the restrictions placed on religious institutions and associations, or the freedoms that they are denied, is essential for understanding the limits placed on individual religious freedoms and human rights more generally. This study uses the Religion and State round 3 (RAS3) dataset to track restrictions faced by religious organizations and individuals between 1990 and 2014 and explores how reduced institutional freedoms results in fewer individual freedoms. We find that restrictions on both institutional and individual religious freedoms are common and rising. Restrictions on institutional religious freedom are harsher against religious minorities than restrictions on individual freedoms. However, against the majority religion, restrictions on individual religious freedoms are harsher.

scholarly journals The Role of Religion and Religious Institutions in Modern Russian Society (in the estimates of the population of the metropolis)

2021 ◽  
pp. 68-82
Author(s):  
Е. А. Кублицкая ◽  
Keyword(s):  
Religious Organizations ◽  
Russian Society ◽  
Religious Institutions ◽  
Role Of Religion ◽  
Modern Russian

The sociological monitoring conducted in the Moscow megalopolis (1996-2020) examines the indicators that characterize the involvement of the population in religious and secularization processes. The article also analyzes the role of religious teachings and religious organizations of modern Russian society in the assessments of Muscovites.

Role of Religious Institutions in Disaster Risk Management: A Systematic Review

2020 ◽  
pp. 1-16 ◽  
Author(s):  
Rahim Ali Sheikhi ◽  
Hesam Seyedin ◽  
Ghader Qanizadeh ◽  
Katayoun Jahangiri
Keyword(s):  
Systematic Review ◽  
Risk Management ◽  
Content Analysis ◽  
Disaster Management ◽  
Disaster Risk ◽  
Disaster Risk Management ◽  
Religious Organizations ◽  
Religious Institutions ◽  
Religious Institution

ABSTRACT Objectives: The aim of this systematic review is to analyze the relevant research on religious organizations’ participation in disasters risk management and to understand the ways in which these organizations impact on disaster management. Today, community-based disaster risk management is emphasized as a very effective approach. Religious organizations are one of the most important components of community. They have access to resources that can be critical to help government agencies to manage disasters successfully. Methods: This systematic review was conducted since August 2018 to investigate the role of religious institutions in disasters management and was performed according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. PubMed, Web of Science (WOS), Scopus, Proquest, Embase, and Google scholar were the primary databases used for search of literature. Keywords used in this review were “religious institution,” “disaster management,” and their equivalents were obtained from Mesh, Emtree, or extracted from related articles. The papers from a broad range of disciplines related to keywords were included, and those articles that focus on response to disaster based on religious beliefs’ and religion rather than participation of religious institutions in disaster risk management were excluded. From the 18,071 records identified through database searching in the early stage, 22 articles were selected for this review followed by analysis of the characteristics and content analysis of the included studies to answer the study questions. Results: The findings of this systematic review that emerged from content analysis are summarized in 11 themes: religious institutions’ potential for disaster management, preparedness of religious institutions for disasters, response, recovery, the social capital, partnership with all stakeholders, collaboration and communication between mental health professionals and faith-based organization leaders, unity of information and message, religious institution shelters, dealing with disaster in old and new approaches, and barriers and challenges. Conclusions: Religious institutions have a vital role and great potential in disasters management. They often contribute in response and recovery phases of disasters, although these services are valuable but the great potential of these groups should also be recruited to participate in preparedness and mitigation efforts as part of disasters cycle. Coordination and collaboration of all stakeholders is essential in this way.

THE EVOLUTION OF THE PROFIT CONCEPT: ONE ORGANIZATION'S EXPERIENCE

1993 ◽  
Vol 20 (2) ◽  
pp. 31-65 ◽  
Author(s):  
Cheryl McWatters
Keyword(s):  
Nineteenth Century ◽  
Longitudinal Analysis ◽  
External Environment ◽  
Accounting System ◽  
Business Organization ◽  
Corporate Form ◽  
Innovation And Change ◽  
Organizational Reality

The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity, as opposed to, proprietary view of accounting. The accounting system shaped the organizational reality to the extent that the accounting for an event had a subsequent impact upon The Calvin Company's direction. The conclusions highlight the contextual nature of accounting. Accounting and accounting change must be interpreted in terms of the underlying developments within the entity, and within its external environment.

The essence and causes of the spiritual and moral decline of mankind in the XX century

1998 ◽  
pp. 124-127
Author(s):  
V. Tolkachenko
Keyword(s):  
Well Being ◽  
Religious Institutions ◽  
Social Force ◽  
The World ◽  
Role Of Religion

One of the most important reasons for such a clearly distressed state of society was the decline of religion as a social force, the external manifestation of which is the weakening of religious institutions. "Religion," Baha'u'llah writes, "is the greatest of all means of establishing order in the world to the universal satisfaction of those who live in it." The weakening of the foundations of religion strengthened the ranks of ignoramuses, gave them impudence and arrogance. "I truly say that everything that belittles the supreme role of religion opens way for the revelry of maliciousness, inevitably leading to anarchy. " In another Tablet, He says: "Religion is a radiant light and an impregnable fortress that ensures the safety and well-being of the peoples of the world, for God-fearing induces man to adhere to the good and to reject all evil." Blink the light of religion, and chaos and distemper will set in, the radiance of justice, justice, tranquility and peace. "

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

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