Time, space and accounting at Nonantola Abbey (1350–1449)

Accounting in the organisation and life of a religious institution: The Monastery ofSanta Anain the eighteenth century

“…The Monastery of Santa Ana was created to link the economic interests of the local aristocracy with the physical enactment of St Benedict's Rule for the young daughters of illustrious families of Viana do Castelo. Therefore, it offers the possibility to respond to the call of Carmona and Ezzamel (2006, 2009), Cordery (2015), Dobie (2015a, 2015b), Prieto et al (2006) and Wirtz (2017) regarding the need for in-depth investigation of accounting and governance practices in monastic establishments. In doing that, we explored how the gender element became relevant (or not relevant) in the management of such a religious institution.…”

“…Earlier examples of rules of accounting and formularies date to the middle of thirteenth century (see Denholm-Young, 1937: 169–176; Hockey, 1975: 46–51). Despite this wealth of potential primary sources, Booth (1993), Cordery (2015), and Carmona and Ezzamel (2006: 117) note that the study of ‘the relationship between accounting and religion or religious institutions is remarkably sparse’. When referring to monastic establishments, Dobie (2008: 141) calls for ‘more detailed research at the micro-level on individual monastic houses to reconstruct and explain … their accounting and management techniques and processes’.…”

“…Although Dobie (2015a: 144) indicates that detailed information based on 'monastic accounting records has been used as the basis for many studies on a range of economic and social issues', he points out that fewer studies focused their analysis of monastic systems on accounting and financial management. Some notable exceptions include the works of Schwartz (1982) on the incomes and expenses of Benedictine sugar mills of colonial Brazil in the seventeenth century; Prieto et al (2006) on the sophisticated bookkeeping system used by the Benedictine monks of the Monastery of Silos (Spain) during the eighteenth century; Barnabè and Ruggiero's (2004) study of the accounting books held in an Italian monastery since the eighteenth century; Bigoni et al (2021) on the accounting representation of time and space in an Italian Benedictine priory; and of course Dobie himself (2008Dobie himself ( , 2015aDobie himself ( , 2015b on accounting, management and control of the Benedictine corporation at Durham cathedral priory. Dobie (2015a: 142) outlines that the traditional focus of accounting history research on monastic establishments is on the agency relationships and therefore the disciplinary account (i.e., external auditing) exercised by the general Chapter (or Congregation) and the Church to ensure the viability of the monastic houses and avoid any dilapidation or wasting of resources of the abbeys (or priories) by abbots and their auxiliaries.…”

“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)

“…The Christian faith has been the most investigated set of religious beliefs, both historically and in modern churches (Jacobs, 2005;Irvine, 2005;Booth, 1993;Laughlin, 1988;Cordery, 2015). In this research particular prominence has been given to the accounting practices of religious orders and brotherhoods (Bento da Silva et al, 2017;Funnell and Baños S anchez-Matamoros, 2015;Quattrone, 2004;Alvarez-Dardet Espejo et al, 2006), monasteries (Dobie, 2008(Dobie, , 2011(Dobie, , 2015Bigoni et al, 2020;Leardini and Rossi, 2013;Prieto et al, 2006), dioceses and their cathedrals (Bigoni et al, 2013;Riccaboni et al, 2006) and organisations which depended upon them (Bracci et al, 2010;Madonna et al, 2014). The impact of the thought of religious thinkers on accounting and its compatibility with local religious communities have also been studied (Cordery, 2006;Hardy and Ballis, 2005;Faircloth, 1988).…”

A shared boundary object: Financial innovation and engineering in Islamic financial institutions

“…Research has revealed the influence of religion in organizational practices (Coghlan, 1987, McGrath, 2005, Miller, 2002, Bartunek, 1984, Pearce et al, 2010, Sørensen, 2010, Bigoni et al, 2020, Dobie, 2015. Others have explored the meaningful influence of religion in promoting spiritual movements within organizations, including the rise of social business movements (Spear, 2010, Soule, 2012, Proffitt Jr and Spicer, 2006, Chiarello, 2011, Jingjit and Fotaki, 2010, Koning and Waistell, 2012, Momin and Parker, 2013, and pressures to include social and ethical considerations in the investment strategies (Louche et al, 2012, Alshehri et al, 2013, Hidayah et al, 2019.…”