chapter  25
27 Pages

Religion

WithSalvador Carmona, Mahmoud Ezzamel

This chapter provides a synthesis of the literature on the relationship between accounting and religion. It is organised around micro and macro perspectives. The micro perspective addresses the role of accounting in religious organisations, such as temples and religious orders. In particular, it reviews the so-called sacred–secular divide as well as the technical aspects of the implementation of accounting systems in religious organisations. The macro perspective examines the distinctive role of religious beliefs in shaping wider, social understandings of accounting and business.