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

Article Abstract:

A critical view on sacred secular dichotomy existing in research of accounting methods of religious organizations is presented. Studies suggest that there is a conflict between the purpose for which the funds received by religious organizations are spent, and the method of accounting the same. It is contended that religious organizations often feel that standard accounting procedures hamper their mission.

Author: Gray, Rob, McPhail, Ken, Gorringe, Tim
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
United Kingdom

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

Article Abstract:

A study on accounting procedures of religious organizations is presented. Presence of a conflict between accounting issues and religious values, as indicated by some researchers, is also investigated.

Author: Jacobs, Kerry
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
Public affairs, Services information, Services, Religious aspects

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

Article Abstract:

A critical view of the accounting research by Laughlin and Booth, highlighting the uncertainty in role of accountants and accounting procedures vis-a-vis religious organizations, is presented.

Author: Hardy, Les, Ballis, Harry
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
Management dynamics, Practice, Accountants

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Subjects list: Research, Accounting and auditing, Accounting, Religious institutions, Religious organizations, Accounting procedures, Australia
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