The religious imperative of cost accounting in the early industrial revolution

Abstract

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used. Design/methodology/approach -The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen. Findings -The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on "calling". Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites. Originality/value -Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.

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

“…Religious entities comprise some of the most ancient of charities, worldwide. 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).…”

“…Dissenters' business success is renowned, given their exclusion from Oxford and Cambridge Universities and high levels Table 2. Summary statistics for the major denominations for England and Wales in 1851 (adapted from Snell and Ell (2004: 424) of social discrimination (Funnell and Williams, 2014;Parker, 2014). Although the Church of England remained strong, it was now 'one denomination among many' (Gibson, 1994: 171).…”

“…Religious entities comprise some of the most ancient of charities, worldwide. 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 (e.g.…”

Konsep Harga Jual Betawian dalam Bingkai Si Pitung

“…Hal inilah yang kemudian mendasari hadirnya beragam metode penentuan harga jual di era modern saat ini. Untuk menetapkan harga jual yang tepat, berbagai faktor dijadikan titik penentu, di antaranya dengan mengacu pada penetapan harga pokok produk dan mark up yang tepat (Ammar, 2017;Stanley, 2017;Warwick & Robert, 2014).…”

Konsep Akuntansi Syariah Dalam Budaya Mahar

“…Studi ini bertujuan untuk mengungkap konsep akuntansi syariah dalam budaya mahar yang merupakan hasil kreasi masyarakat berbudaya. Pengaruh dimensi sosial dan lingkungan dalam pencatatan akuntansi memberikan dampak kepada pemahaman akuntansi yang tidak sebatas indikator ekonomi yang dicapai suatu entitas (Anas, 2018;Hardy & Ballis, 2013;Kuasirikun & Constable, 2010;Warwick & Robert, 2014). Budaya mahar sebagai bentuk relasi budaya dengan agama dalam pernikahan memunculkan variasi dalam penerapan Islam di masyarakat (Alifi, 2017;Sugianto, 2011).…”