Zusammenfassung Zahlreiche Kulturlandschaften, die maßgeblich von religiösen Bauwerken, Traditionen oder Riten geprägt sind, nutzen in ihrem touristischen Marketing diese Besonderheiten und entwickeln darauf basierend eine regionale Marke mit eigenem Namen, Logo und Webauftritt. Die...

The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago. Second, the paper provides an assessment of the relative comprehensiveness of IC among the ROs examined and offers tentative...

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the insights that might be gained from a Judeo‐Christian...

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group – the Iona Community. Fundamental to the existence and operation of the Iona Community is their Rule, which requires all full‐members to account to each other for...

Accounting research has mirrored the annual report in its eclecticism. There remain, however, notable gaps in the research profile, including theological perspectives and the analysis of visual images. The contribution of this present study is twofold: to advance a general philosophical reading...

Purpose – To introduce the three papers in the special section, an overflow from a recent special issue of the journal. Design/methodology/approach – Provides a brief review of the papers. Findings – The three papers focus on a common concern: the sacred secular dichotomy that has been...

Purpose – This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as opposed to the sacred. Yet Christian thinkers such...

Purpose – This paper offers a critique of the sacred and secular dichotomy, a theoretical framework recently introduced into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret the ambiguous roles of accountants and accounting...

Purpose – To examine control and accountability in an expressive organisation. Design/methodology/approach – The paper was based upon a longitudinal case study of events in the Church of England from 1994 to 2001 and was based on documents, debates in the governing body, conversations and...