Purpose: This paper reflects on the 2004 AAAJ Special Issue: 'Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity', the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.Design/methodology/approach: The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. We draw on Burrell and Morgan's (1979) framework in order to explore the ontological and epistemological blinkers that have limited our attempts to explore accounting from a theological perspective.
Findings:The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial special issue remain -that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
Research limitations/implications:As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. We have sought to reduce these by drawing on a wide range of sources, critical analysis, and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.Originality/value: In drawing on both an original special issue guest editor and a scholar for whom the 2004 special issue has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.