Managerial accounting in an early 19th century German-American religious commune

Flesher, Tonya K.; Flesher, Dale L.

doi:10.1016/0361-3682(79)90020-5

Cited by 26 publications

(17 citation statements)

References 2 publications

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“…One of the earliest scholarly papers with a historical focus is that by Flesher and Flesher (1979) who examined management accounting practices in early nineteenth century Harmony conglomerate (a German-American commune on the Indiana frontier). Their analysis was underpinned by the argument that management accounting is a product of its environment.…”

Section: Historical-based Researchmentioning

confidence: 99%

“…We have suggested above that previous research in the area has addressed a number of issues. The early research tended to focus upon an economically-driven explanation based on need; thus specific accounting practices emerged, we are told, in response to internal needs, such as greater transparency in reporting, increased details, and more sophistication in accounting information produced (for example, Flesher & Flesher, 1979;Swanson & Gardner, 1986, 1988Duncan, Flesher & Stocks, 1999). Further, efforts have been made to develop models of financial accountability (Laughlin, 1990) and theoretical frameworks (Booth, 1993) that have strong functional overtones.…”

Section: Research In Contemporary Religious Institutionsmentioning

confidence: 99%

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Accounting and religion: a historical perspective

2006

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Research on the relationship between accounting and religion or religious institutions is remarkably sparse. The lack of academic interest in studying accounting in religious institutions is rather perplexing, given the prominence of such institutions in most historical and contemporary societies, both spiritually and economically. In this introductory article, we first address research with a historical focus and then move on to study research on accounting and contemporary religious institutions. Our review of the literature indicates that research in this area remains at an embryonic state and that studies included in this special issue may contribute to the literature on the sacred–profane divide as well as on forms of accounting and accountability. We conclude by identifying a number of research areas that may attract the attention of scholars in the fields of accounting and accounting history.

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Section: Historical-based Researchmentioning

confidence: 99%

Section: Research In Contemporary Religious Institutionsmentioning

confidence: 99%

Accounting and religion: a historical perspective

2006

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“…Hence, this paper explores the extent to which accounting practices were an essential part of the intertwined assemblage of the sacred and profane in ancient Egypt. In this sense, the paper's emphasis is different from recent studies that have sought to emphasise the economic rationales of accounting intervention in religious institutions (Flesher and Flesher, 1979;Swanson and Gardiner, 1988;Duncan et al, 1999;Lightbody, 2000),…”

Section: Introductionmentioning

confidence: 89%

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

Ezzamel

2005

Accounting and Business Research

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“…The dearth of investigations adopting an historical perspective into not-forprofit organizations has started to change in the recent past (for example, in Spain: Calvo, 1999;Hernández Borreguero, 2002;Villaluenga, 2004;Lillo, 2004;Castro, 2005). In the case of ecclesiastical institutions, research performed by Anglo-Saxon scholars has advanced knowledge on the accounting practices carried out by such institutions and how such information was used for purposes of decision-making (Grady, 1957;Flesher & Flesher, 1979;Futcher & Phillips, 1986;Harper & Harper, 1988;Booth, 1993;Lightbody, 2000;Duncan & Flesher, 2002;Fonfeder, Holtzman & Maccarrone, 2003;Duncan & Stocks, 2003; see also the Special Issue of Accounting, Auditing and Accountability Journal on accounting in religious organizations). These studies examine the role of accounting in the management of ecclesiastical organizations and, particularly, issues of stewardship of resources.…”

Section: Introductionmentioning

confidence: 99%

The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and management of its patrimony in the light of its accounts books

Prieto

Maté²,

Tua

2006

Accounting History

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This article firstly presents the sophisticated bookkeeping system used by the Benedictine monks of the Monastery of Silos (Spain) during the eighteenth century, the procedures for which were set down in the Constitutions of 1701 of the Congregation of Saint Benedict of Valladolid. In the light of these regulations and the bookkeeping records that are still preserved to this day at the monastery, the activities that sustained the economic life of the monastery and led to the accumulation of its patrimony are examined. The study includes an itemized breakdown of the different types of income: capital rents, rents from land and livestock, ecclesiastical dues, and retributions for religious services. Similarly, the use made of the financial flows arising from the income is also analysed and a summary of the results is presented for the period under analysis (1694–1801), which sheds light on the role of the monastery as an administrator of its assets and its rights. Both sections lead to a set of conclusions reflecting on the contributions, attributes and functions of the accounting procedures in use at the time, as well as on the role of this institution as an economic and social agent with an interest in preserving the privileges and assets it had acquired while continuing to intervene in economic affairs.

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Managerial accounting in an early 19th century German-American religious commune

Cited by 26 publications

References 2 publications

Accounting and religion: a historical perspective

Accounting and religion: a historical perspective

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

The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and management of its patrimony in the light of its accounts books

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