ABSTRACT
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. The macro perspective examines the distinctive role of religious beliefs in shaping wider, social understandings of accounting and business. The chapter shows that accounting had a major impact on societies with a religious worldview, even though religious values were not necessarily mirrored in financial statements. It also discusses how religious and cultural beliefs in China have had a major impact on promoting an understanding of accounting as irrelevant to decision-making, and as an occupation unworthy of elevated social classes. The chapter examines some of the literature which discusses how accounting is treated in sacred religious texts, including the Quran, the Old Testament and the New Testament. It concludes with a summary and suggestions for future research.
