Towards a definition of performance for religious organizations and beyond

Abstract

This paper aims to analyze how performance may be defined in the context of a religious organization. We do so by studying the case of a Benedictine abbey. Design/methodology/approach: Using an etymologically derived understanding of performance, and predominantly based on the Regula Benedicti (the central guideline for Benedictine monks), we first conceptually develop an understanding of performance in Benedictine abbeys. We then apply this understanding in a single case study. Findings: We found that in order to comply with the Benedictine mission laid out in the Regula Benedicti, Benedictine abbeys need to balance sacred and secular goals. We also derived six key actions in order to accomplish these goals. Our case study shows that an imbalance in these key actions may cause severe (financial) distress. Research limitations/implications: Our study provides an alternative framing of the term "performance" and further evidence that only a combined pursuit of sacred and secular goals seems useful for religious organizations. Researchers interested in religious organizations might find our conceptual approach and findings useful to analyze performance in such organizations. Practical implications: Benedictine abbeys and other religious organizations may find our analysis valuable to critically analyze their current strategies and focal activities. Moreover, this paper's results might also be worthwhile for other faith-based or third-sector organizations when seeking an alternative framing of performance.

Accounting history and religion: A review of studies and a research agenda

“…Fishman and Goldschmidt (1990) show that religious kibbutzim established within (orthodox) rabbinic Judaism were more successful than secular kibbutzim, even after the Israeli Government’s 1978 suspension of subsidized credit to these institutions. This success was due to their “highly congruous” ethical and socio-political structures (as can also be seen in Benedictine abbeys [Payer-Langthaler and Hiebl, 2013]). Specifically, the emphasis on self-restraint, and interlocked economic and religious norms, enabled the Jewish/socialist structures to reward mutual aid and responsibility (Fishman and Goldschmidt, 1990).…”

“…Parker (1999) encourages “rediscovering narrative” in order to critically evaluate the past. A number of authors of accounting history and religion contributions over the past three decades have (re)interpreted the same or an expanded dataset from different perspectives (see, Laughlin, 1988, 1990; Ezzamel, 1997, 2005; Lightbody, 2000, 2003; Parker, 2001, 2002; Dobie, 2008a, 2008b, 2011; Liyanarachchi, 2009, 2015; Bigoni et al, 2013; Payer-Langthaler and Hiebl, 2013; Hiebl and Feldbauer-Durstmüller, 2014; Bigoni and Funnell, 2015). Such reflections can add to our current practice and understanding of why things are as they are, and how they can be changed for the better, especially when they are comparative (see above).…”

“…Finally, there is a lack of studies into accounting-related topics such as externally-mandated taxes (Lee, 2006; Riccaboni et al, 2006; Hong, 2014 are exceptions), management of social enterprises (except for Bracci et al, 2010; Orelli et al, 2013; Madonna et al, 2014) and management accounting (apart from Dobie, 2008a, 2011; Payer-Langthaler and Hiebl, 2013; Hiebl and Feldbauer-Durstmüller, 2014; Hong, 2014) . The subject of interest/usury has been analysed (Visser and Macintosh, 1998 ; Jafri and Margolis, 1999; Lister, 2006), but its effects and changes in attitudes may also be worthy of further study.…”

Performance measurement: The next station

“…Favoring a traditional view Payer-Langthaler and Hiebl (2013), defined PM as "assessment" of the results from intentional action, whereas Hall (2010), considered PM to be a "system" which translates strategies into results. Others who saw PM as a "tool", for instance, Cruz, Scapens and Major, (2011), argued that PM practices are the actions and tools, which support the assessment of progress of an organization in moving towards its goal and which may become formalized over time.…”

Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan?

“…Sebagai suatu organisasi non profit, masjid tidak berorientasi untuk memperoleh laba. Masjid dibangun oleh suatu komunitas dan masyarakat tertentu sebagai tempat untuk mendapatkan pelayanan, baik pelayanan spiritual maupun material (Sucipto 2014, Payer-Langthaler dan Hiebl 2013. Kinerja mesjid diukur dari sudut pandang stakeholder (Harrison dan Rouse 2012), yaitu seberapa baik masjid memberikan pelayanan terhadap jamaah dan masyarakat, bukan dari kemampuan masjid mengumpulkan donasi yang direfleksikan melalui angka-angka moneter (Baker 2014, Gibbon 2012, Najam 2002.…”