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An Example—The Salvation Army

  • Vassili Joannidès de Lautour
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Abstract

This chapter gives an example of research that has been undertaken on accounting and religion, taking account of the main critiques usually addressed to such research. The construction of an accounting spirituality and the practice of faith-based double-entry bookkeeping is revealed through the case of the Salvation Army. Though Christian, this case does not bring to light financial reporting in a certain congregation and does depart from mainstream Western theologies. Pursuant to its founder’s social project, the Salvation Army theology borrows from liberation theology and takes some of its structure from the Society of Jesus, whilst it claims its grounding in the Old Testament, the Jews’ Bible. Two types of account are brought to light: the balancing of Faith and Action on one hand and of Witness and Collection on the other.

Keywords

Social Work Civil Society Accountability System Church Leader Accountability Relationship 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© The Author(s) 2017

Authors and Affiliations

  • Vassili Joannidès de Lautour
    • 1
  1. 1.Grenoble École de ManagementGrenobleFrance

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