Theological Perspectives on Accounting

Citation

(2003), "Theological Perspectives on Accounting", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1. https://doi.org/10.1108/aaaj.2003.05916aaa.004

Theological Perspectives on Accounting

Theological Perspectives on Accounting

The permeation of evolutionist ideology into our collective conscience combined with the equally pervasive modalities of late capitalism has rendered belief in an independent, omniscient yet knowable God almost unbelievable. However, it would appear that any kind of serious critical theological scrutiny has been lost in the clamour to see the back of God. This seems particularly the case within the academic accounting community. By far the majority of accounting and finance articles ever written begin either from an unconsciously atheistic perspective or at least an a-theistic attitude. The aim of this Special Issue is to begin to address this impasse and bring serious theological analysis to the study of accounting in an attempt to explore whether critical theology could provide a basis for critiquing and developing accounting and business practice. Despite the much vaunted death of God, the absence of theological analysis from the accounting literature does not accurately reflect either the ongoing religious influence within the business community or religious beliefs within the academic accounting community. A cursory search of the Internet for examples will reveal a plethora of religio-business organisations, many of which are associated with The Times top 100 companies. Yet, while there are some links between religion and primarily top management, it seems that by far the majority of professing believers leave their faith at home when they go to work, and that includes accounting academics. This Special Issue calls for papers from both theistic and atheistic academic accountants which critically explore both the current role that western religion and religious institutions play within late capitalism and the potential within critical theology for critiquing this role and contributing towards the development of new forms of accounting.

Submissions are therefore sought which explore themes such as:

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  Historical perspectives on the links between religion and the development of accounting.

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  Theological critiques of the process of accounting.

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  Theological critiques of specific accounting issues.

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  Analysis of what theological approaches to accounting might look like.

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  Critical analysis of the impact of religious ideas and organisations within business.

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  Analysis of the behaviour of religious individuals within business.

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  The use of accounting systems within religious organisations, communities and belief systems.

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  The new forms of business religions.

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  The impact of accounting and accounting education on spirituality.

The above list is not intended to be exhaustive and contributions are encouraged which examine accounting from any theological perspective. The editors will also accept poems that are consistent with the themes that this Special Issue seeks to explore. All papers will be subject to review and authors are encouraged to contact the Guest Editors in advance, should there be any matters on which they require clarification or guidance. The Special Issue will be published in 2004. Submissions (three copies) should be sent to Ken McPhail by 1 June 2003.

Guest Editors

Dr Ken McPhail, Department of Accounting and Finance, 65-71 Southpark Avenue, University of Glasgow, Glasgow G12 8LE, Scotland, UK. E-mail: k.mcphail@accfin.gla.ac.uk

Prof. R.H. Gray, Department of Accounting and Finance, 65-71 Southpark Avenue, University of Glasgow, Glasgow G12 8LE, Scotland, UK. E-mail: r.h.gray@accfin.gla.ac.uk

Prof. T. Gorringe, The Department of Theology, University of Exeter, Exeter, Devon EX4 4QH. E-mail: T.J.Gorringe@exeter.ac.uk