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An Interpretive Inquiry of Accounting Practices in Religious Organisations
Author(s) -
AbdulRahman Abdul Rahim,
Goddard Andrew
Publication year - 1998
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00060
Subject(s) - accounting , positive accounting , grounded theory , accounting research , subject (documents) , management accounting , sociology , political science , business , accounting information system , financial accounting , qualitative research , social science , library science , computer science
This paper reports the study of accounting practices as embedded in two religious organisations in Malaysia. The research is an attempt to study accounting practices in a cultural setting that has not been the subject of previous interpretive accounting research. The study also makes a contribution towards the need for accounting research to become more explanatory of accounting as social practice wherein theory is both informed, and is developed by observation. This is achieved by developing grounded theory from the data and is in accordance with recent calls for case studies in accounting research to be more concerned with producing social theories of accounting practice.