Accounting for the activities of funerary temples: the intertwining of the sacred and the profane

Ezzamel, Mahmoud

doi:10.1080/00014788.2005.9729661

Cited by 31 publications

(49 citation statements)

References 20 publications

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“…Ezzamel, 2002aEzzamel, , 2002c, the temple [cf. Ezzamel, 2005], private exchange [cf. Ezzamel & Hoskin, 2002], business and the household [cf.…”

Section: Stewardship/accountability and The Living Law Of Accountingmentioning

confidence: 99%

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

Murphy

O'Connell

hÓgartaigh

2013

Accounting, Organizations and Society

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“…Ezzamel, 2002aEzzamel, , 2002c, the temple [cf. Ezzamel, 2005], private exchange [cf. Ezzamel & Hoskin, 2002], business and the household [cf.…”

Section: Stewardship/accountability and The Living Law Of Accountingmentioning

confidence: 99%

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

Murphy

O'Connell

hÓgartaigh

2013

Accounting, Organizations and Society

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“…As a consequence, researchers today confront a profane/sacred divide, used by some religious denominations (for example the Church of England, [Laughlin, 1988]) to exclude economic considerations from religious affairs, (Carmona and Ezzamel, 2006, pp.119-20). In other settings, from ancient Egypt (Ezzamel, 2002(Ezzamel, , 2005 to Islamic societies past and present applying the ShariÕah (Napier, 2009, p.125) there is no such demarcation, leading rather to intertwined practices such as those still found in present day Iona, which reunite theology and economic regulation, accounting for time and money in their social context, based directly on biblical teaching (Jacobs and Walker, 2004, pp.367-68).…”

Section: Scholastic Doctrine and The Capitalist Mentalitymentioning

confidence: 99%

Calculating profit: A historical perspective on the development of capitalism

Toms

2010

Accounting, Organizations and Society

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The paper introduces the notion of different methods of calculating and analysing profitability as signatures of capitalism at different stages of development. Its point of departure is BryerÕs thesis of the capitalist mentality, which is subject to theoretical and empirical critique and developed in new directions. Interactions between the development of the productive forces and the socialisation of capital ownership jointly impact on these signatures, such that profit calculations are historically contingent. Aspects of feudalism, particularly restrictions on usury impacted upon accounting calculation, retarding their development. In the industrial revolution calculations reflected the scale and scope of specialised investment in plant, whilst the progressive socialisation of capital prompted a separate set of calculative practices. It was only in the twentieth century, with the unification of large scale industry and finance capital that the modern notion of profitability as return on capital employed finally developed.

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“…Individual citizens' faith impacts their behaviour, including their accounting (Funnell and Williams, 2014;Parker, 2014). Religious organisations' accounting has also attracted recent scholarship, both in respect of their use of accounting internally (for example, Cordery, 2015;Ezzamel, 2005;Lightbody, 2000Lightbody, , 2003Sargiacomo, 2009) and for external purposes (for example, Irvine, 2002;Yasmin et al, 2014). Much of this research takes an organisational view, although jurisdictional context remains important.…”

Section: The State Relationship With Religion: Defined Through Discipmentioning

confidence: 99%

The state relationship with religion: Defined through disciplinary procedures of accounting and regulation

Cordery

2019

Accounting History

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State regulation of charities is increasing. Nevertheless, although religious entities also pursue charitable objectives, jurisdictions often regulate them differently. In some states (including England until recently), the church (religious charities) are not called to account for their common-good contribution, despite owning significant assets and receiving public and government income. These regulatory and accounting variations emanate from a state’s historically informed positional relationship with religion, which may be discordant against increasing religious pluralism and citizens’ commonly-held beliefs. To open a debate on state–church relationships within the accounting history literature, this article analyses changes in England since 1534. It utilises a state–church framework from Monsma and Soper, combined with an application and extension of Foucauldian governmentality. The longitudinal study shows direct and indirect governmentality tools change with the state–church relationship. Such harmonisation of regulatory approach relies on citizens/entities subverting imposition of state demands which fail to meet their concept of common-good.

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Accounting for the activities of funerary temples: the intertwining of the sacred and the profane

Cited by 31 publications

References 20 publications

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

Calculating profit: A historical perspective on the development of capitalism

The state relationship with religion: Defined through disciplinary procedures of accounting and regulation

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