Purpose – Focusing on Sanitarium, a commercial-charity operating as a department of a church, the paper aims to use Mashaw's taxonomy to examine this organisation's informal reporting in the context of accountability. Design/methodology/approach – The paper adopts a case study approach and...

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...