Accounting and accountability in the Iona Community

Abstract

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group -the Iona Community. Fundamental to the existence and operation of the Iona Community is their Rule, which requires all full-members to account to each other for their use of money and time. This paper explores the development of that Rule and how it is actualised. It examines the accounting practices of individuals in the Community and the distinction between individualising and socialising accountabilities. Findings reported challenge the assumption that accounting has no role in a religious or sacred setting. The study also serves to illustrate that the distinction between individualising and socialising accountability is not clear. In the Iona Community structures of individualising accountability were subject to resistance. Structures of socialising accountability, while perceived as positive and empowering, had the potential to function as forms of internalised surveillance and domination.

Microfinance: accountability from the grassroots

“…This perspective may particularly hold true in an organisational context based on the principal-agent model (Laughlin, 1996;Power, 1991), which assumes that some individual or organisation (the principal) has certain "rights" to make demands over the conduct of another (the agent), as well as seeking reasons for actions taken (Goddard, 2004). It is this aspect of accountability which has been a focus in the accounting literature (Jacobs and Walker, 2004). Roberts (1996), on the other hand, stresses the social aspects of accountability and argues that it also involves varied social practices which seek to remind each other of their reciprocal dependence.…”

“…Accounting information plays a central role in formal, hierarchical accountability (Types 1 and 2), representing the "principal" and "agent" relationship respectively. Others observe that much of the formal accounting literature traditionally focuses upon Types 1 and 2 denoting the more familiar and most narrow forms of accountability (Hilhorst, 2003;Jacobs and Walker, 2004) incorporating explicit standards of performance and procedures imposed and enforced either by an outside stakeholder, or in accordance with its own internal rules (Kearns, 1994, p. 188). Accountability here is primarily in terms of "rule-bound responses by organisations and individuals who report to recognized authorities .…”

Balancing money and mission in a local church budget

“…It could be expected that churches which view money and wealth as inherently evil are likely to be reluctant to embrace accounting. Conversely, churches that interpret money and wealth as something with potential to be spiritually dangerous, but also with potential to be used to further their mission, or simply as part of life, all of which is sacred, are likely to have no problem with the use of accounting (Irvine, 2002;Jacobs and Walker, 2000;Burkette et al, 1991;Fuglister and Bloom, 1991;Kreiser and Dare, 1986).…”

“…While some studies have focused on the acceptance of accounting in specific religious organizations (Faircloth, 1988;Swanson and Gardner, 1986;Jacobs and Walker, 2000), it has been proposed rarely that accounting has the potential, as a manifestation of holistic stewardship, to be consistent with a church's sacred agenda and to assist it in achieving its spiritual goals. Berger (1967, p.3) asserted that "every human society is an enterprise in world-building" and "religion occupies a distinctive place in this enterprise".…”

Religion and accounting texts in eighteenth century Scotland

“…This was not just financial accountability but moral accountability as well. A focus on practice provides the context in which to locate the accountability that can be seen in more contemporary Scottish religious organizations such as the Iona Community (Jacobs and Walker, 2004). This was a thread that has historically run through Scottish Presbyterianism -the holding to account of office holders qua office holders right throughout the church.…”