Theological perspectives on accounting: worldviews don’t change overnight

  • Ken McPhail, Carolyn J. Cordery
  • Accounting Auditing & Accountability Journal, August 2019, Emerald
  • DOI: 10.1108/aaaj-03-2018-3415

Applying different research perspectives to accounting and theology

What is it about?

This retrospective piece asked what the impact of the 2004 AAAJ Special Issue on accounting and theology was. We considered recent research in three different perspectives - religion as a phenomenon, as a perspective and as a worldview. Most research takes the 'religion as phenomenon' approach. We argue that there should be more research where religion is the worldview, if the aims of the 2004 Special Issue are to be met.

Why is it important?

There is a growing number of papers about accounting and religion and it is important to ask what worldview is being utilised. It is also important to continue to challenge researchers to reflect on their own worldview and to prompt creativity and authenticity in research.

Perspectives

Professor Carolyn J Cordery
Aston University

I enjoyed working with Ken McPhail on this paper. Having been influenced by the 2004 AAAJ Special Issue, I also found it interesting to analyse the subsequent work on an area of research I find to be very important.

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http://dx.doi.org/10.1108/aaaj-03-2018-3415

The following have contributed to this page: Professor Carolyn J Cordery