Accounting history and religion: A review of studies and a research agenda

  • C. Cordery
  • Accounting History, October 2015, SAGE Publications
  • DOI: 10.1177/1032373215610590

What is it about?

This is a review of thirty years of literature on the nexus between accounting history and religion. It highlights areas of similarity and difference, the propensity for published articles to be micro--perspective case studies than taking a macro-perspective and for a concentration on the Christian religion. It calls for more research in under-researched areas.

Why is it important?

There is growing interest in accounting and religion as well as accounting history. Religious entities are significant in society and have been throughout history, so this interest is unsurprising. However we have much to learn about accounting and religion and this paper summarises and extends current thought in this respect.


Professor Carolyn J Cordery
Aston University

There is much space not only to consider other than Christian religions, but also comparative data, the thoughts of theologians on accounting and religion and considering how accounting is impacted by religion and vice versa.

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