Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations

Abstract

PurposeThe purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural elements of the society.Design/methodology/approachThe interpretive tradition of research, i.e. ethnography based on two in‐depth cases from Sri Lanka (a Buddhist temple) and Mauritius (a Hindu temple) is adopted for the data collection. The data are analysed using grounded theory methods and procedures.FindingsIn non‐Western Buddhist and Hindu societies where people's lives are bound by a high religious “spirit” the accountability system in the religious organisations is largely visible as an informal and social practice rather than a stakeholder‐oriented rational mechanism. It is found that the rational accountability mechanisms are “sacredised” by the Buddhist and Hindu religious “spirit” and subsequently, the accountability systems and religious activities are both influenced by the “structural elements” of trust, aspirations, patronage and loyalty relations, social status, power and rivalries. The accountability practices implemented in these organisations are perceived by the people as being no more than “ceremonial rituals” aimed at strengthening the temple's righteous and prudent image to the religious society.Research limitations/implicationsThe paper raises the issue that accountability practices in community, grassroots‐based non‐profit organisations are not mere reporting of “facts” relating to economic activities and a “neutral system” giving reasons for the conduct of its leaders. Instead, they initiate new forms of accountability systems and reproduce structural conditions.Originality/valueThis is one of the first field studies which examine perceptions of accountability within a Hindu and a Buddhist context, as influenced by the religious “spirit” and internal belief systems of the devotees. Previous studies have mostly focused on Judeo‐Christian or Islamic denominations.

Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

“…Accordingly, they thought there was no need to prepare a budget. This is consistent with the results of the study conducted by Jayasinghe and Soobaroyen (2009). In that study they found that there was very little formal planning and budgeting involved within the Hindu temples and the treasurer informally prepares the budget more as a way to plan for significant cash payments rather than for approval or authorization.…”

“…Many nonprofit organizations, particularly in the case of religious organizations, assume a high level of morality among their members and staff (Bowrin 2004;Jayasinghe and Soobaroyen 2009). Given this, 'secular' controls, such as accounting, appear not to be important.…”

“…The first is examined through financial reporting while the second concentrates on budgeting practices. According to various authors, both financial reporting and the use of budgets lead to better financial management and control (Duncan et al 1999;Parker 2002;Bowrin 2004;Sulaiman et al 2008;Jayasinghe and Soobaroyen 2009;Ventura and Daniel 2010;Enofe and Amaria 2011). The research framework is illustrated in Figure 1.…”

“…These include the distinction between the sacred and the secular (Laughlin 1988;Booth 1993;Woodbine 1997;and Parker 2002), the high trust environment within the organizations (Throop 2001;Duncan and Flesher 2002;Wooten et al 2003;Busby 2004;Busby 2005;Jayasinghe and Soobaroyen 2009;Afifuddin and Siti Nabiha 2010;Ventura and Daniel 2010;and Enofe and Amaria 2011), the person in charge of the financial management of the religious organization lacking a financial management background (Duncan et al 1999;Duncan and Flesher 2002;Parker 2002;Wooten et al 2003;Elson 2007;Sulaiman et al 2008;Ventura and Daniel 2010;and Enofe and Amaria 2011) and the lack of the element of the "involved owner" (Duncan et al 1999;Ventura and Danie 2010;and Afifuddin and Siti Nabiha 2010).…”

Conforming to accreditation in Iranian hospitals

“…Moreover the religious values, an example of Laughlin's "cultural beliefs and values, (Laughlin, 1991, page 213) are shared by both the accrediting team and the hospital staff. Accordingly, hospital staff suggest that these shared religious beliefs provide the motivation for complying with all the demands of the accreditation programme (Jayasinghe & Soobaroyen, 2009;Lewis, 2001). …”