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Introduction
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Business and Management
Accounting

Accounting controls at the Society of Jesus – 1646 to 2005

Profile image of Martin QuinnMartin Quinn

2021, Journal of Management History

https://doi.org/10.1108/JMH-10-2020-0066
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44 pages

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Abstract

Purpose This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day. Design/methodology/approach An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time. Findings The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance. Originality/value This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highli...

Key takeaways
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  1. The paper analyzes the evolution of accounting controls at the Society of Jesus from 1646 to 2005.
  2. Accounting control rules have shown stability but evolved to include detailed practical guidance influenced by external factors.
  3. The Jesuits operated approximately 4,500 schools worldwide by 1945, highlighting the scale of their financial management needs.
  4. Instructions from different periods reflected changing socio-economic contexts, including the Industrial Revolution and globalization.
  5. The study fills a research gap in accounting practices within religious organizations, emphasizing the importance of institutional theory.

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Related topics

  • Management Control Systems
  • Accounting
  • Accounting History
  • Political Science
  • Management History
  • Society of Jesus
  • History of Business Management
  • Control Management
  • Religious Organizations
  • History of the Society of Jesus
  • Accounting and Management History
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