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1 – 10 of over 3000Ken McPhail and Carolyn J. Cordery
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…
Abstract
Purpose
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.
Design/methodology/approach
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.
Findings
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
Research limitations/implications
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.
Originality/value
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
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By “political economy” I mean both the method of thought and the body of knowledge which refer to human economising behaviour. The body of knowledge includes both theory …
Abstract
By “political economy” I mean both the method of thought and the body of knowledge which refer to human economising behaviour. The body of knowledge includes both theory — theorems, laws, empirical generalisations, etc., and “facts” — history, description of institution, statistical data, etc. By “Christian theology” I mean both the method of thought and the body of knowledge which refer to the human religious understanding of Jesus of Nazareth. “Religious” here implies awareness of, or belief in, God. The body of knowledge may include pre‐Christian religion (such as that reported in the Old Testament), and the results of independent inquiry (such as natural theology) in so far as these are interpreted by, or “refracted” through what theologians call the “Christ event”.
Sonja Gallhofer and Jim Haslam
Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can…
Abstract
Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The article's intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.
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Over the past century explicit discussion of theology has all but disappeared from economic discourse, while economics has been largely ignored by theologians. This paper argues…
Abstract
Over the past century explicit discussion of theology has all but disappeared from economic discourse, while economics has been largely ignored by theologians. This paper argues that this separation is neither desirable nor possible, and calls for a theological economics. The argument is in two parts – a primary argument for the necessity and primacy of theology coming from the nature of orthodox Christian theology, and a secondary argument based on points of contact between economics and theology. Acceptance of the argument does not lead to a separatist “Christian” economics, but rather to discussion of theology implicit in contemporary economics and better relations between the two disciplines. Some existing work along these lines is briefly surveyed.
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The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of…
Abstract
Purpose
The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.
Design/methodology/approach
The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.
Findings
Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.
Originality/value
Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why
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