Background: Viewed through the micro focus of an interpretive lens, medical anthropology remains mystified because interpretivist explanations seriously downplay the given context in which individual health seeking-behaviours occur. This paper draws upon both the interpretivist and political economy perspectives to reflect on the ethno medical practices within the KoreanAustralian community in Sydney.
Purpose -This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret the ambiguous roles of accountants and accounting practices within religious organizations. Design/methodology/approach -The present paper examines the divide by drawing on H. Richard Niebuhr's narrative theology, and in particular, the distinction that he draws between "internal history" and "external history". Niebuhr's discussion of internal/external history and his typology of social action are used to demonstrate the many ways that religious communities balance faith and social practice. Findings -The paper argues that the activities and contributions of accountants and accounting practices are not by virtue of their secularity antithetical to the values of religious organizations. It contends that within many religious settings, secular activities, such as accounting, often co-exist, promote and are used to support religious beliefs and practices.Research limitations/implications -The paper challenges the dominant paradigm by highlighting the importance of adopting flexible theoretical frameworks. Originality/value -It will be of value to accounting and accountability researchers who are seeking to gain a better understanding of the fit between accounting practices and the internal histories of religions.
PurposeFocusing on Sanitarium, a commercial‐charity operating as a department of a church, the paper aims to use Mashaw's taxonomy to examine this organisation's informal reporting in the context of accountability.Design/methodology/approachThe paper adopts a case study approach and draws on data gathered from primary and secondary archival sources, interviews with key informants, and reports in the public media.FindingsThe paper examines Sanitarium, a hybrid organisation that has made informal account giving its primary means of reporting to constituents and the general public. It reveals that while the informal reporting blurs the boundaries of reporting regimes, the informal account always discloses something more, has the spirit of accountability and provides insight into the organisation that otherwise would not be accessible. The paper shows the usefulness of applying Mashaw's framework to examine the accountability practices of organisations in the third sector.Originality/valueThe paper extends understanding into the nature of accountability by highlighting the contribution of informal account giving, the role of stakeholder perceptions in determining what counts as accountability, and the benefits of using a framework that can be applied to all commercial organisations, including faith organisations. The paper focuses on an area of study that has been acknowledged as under‐researched and contributes to the knowledge of accountability in religious organisations.
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