ABSTRACT
The examination of the relationship between accounting and religion in a historical context draws on the extant literature and is organised around micro and macro perspectives. From a micro perspective, the chapter addresses the role of accounting in religious organisations, such as temples and religious orders. In particular, it reviews the so-called sacred-profane divide as well as the technical aspects of the implementation of accounting systems in religious organisations. From a macro point of view, it examines the distinctive role of religious beliefs in shaping wider, social understandings of accounting and business.
