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The religious imperative of cost accounting in the early industrial revolution

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Purpose – The paper aims to extend research which has sought to explain Britain’s early success as
an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant
churches on the development of accounting practices in the factory. The concern is not with specific
accounting practices but with the social and moral environment which provided the incentives and
permissions that encouraged late eighteenth century English industrialists to develop the practices
that they used.
Design/methodology/approach – The paper draws on the highly influential writings of social
theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and
justified the rational, ideological business practices of prominent businessmen.
Findings – The rise of accounting as a powerful tool of control and discipline was significantly
assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided
permissions, justifications and incentives which underpinned the entrepreneurial energies,
opportunities and successes of the early industrialists. Accounting could be seen to assume almost
the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were
otherwise reviled by social elites.
Originality/value – Despite encouragement from accounting researchers for histories of accounting
which give greater credence to the reflexivity between accounting and society, this has yet to find a
significant presence amongst the searches for beginnings in cost accounting where economic and
management factors remain the overwhelming focus. Religious beliefs are shown to have been
especially influential in the adoption of accounting practices by early industrialists who were
frequently members of the Dissenting Protestant churches.

Keywords Religion, Accounting, Industrial revolution, Dissenting churches

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 2, 2014 pp. 357-381

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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